2024 26 CFR 1.1234-3 – Special rules for the treatment of grantors of certain options granted after September 1, 1976

2023 26 CFR 1.1234-3 – Special rules for the treatment of grantors of certain options granted after September 1, 1976

2022 26 CFR 1.1234-3 – Special rules for the treatment of grantors of certain options granted after September 1, 1976

2021 26 CFR 1.1234-3 – Special rules for the treatment of grantors of certain options granted after September 1, 1976

2015 26 CFR 1.1234-3 – Special rules for the treatment of grantors of certain options granted after September 1, 1976

2014 26 CFR 1.1234-3 – Special rules for the treatment of grantors of certain options granted after September 1, 1976

2010 26 CFR 1.1234-3 – Special rules for the treatment of grantors of certain options granted after September 1, 1976

2009 26 CFR 1.1234-3 – Special rules for the treatment of grantors of certain options granted after September 1, 1976