Sec. 83(b) Election.

• Author: Josephs, Staurt R.
• Position: FED TAX UPDATES - Property tax regulations - Brief article

The IRS proposes to eliminate filing a copy of a Sec. 83(b) election with the service provider's income tax return to accommodate E-filing (REG-135524-14), published in the Federal Register July 17, 2015.

The proposed regulations would apply to property transferred after 2015...