The New Timing of Income Inclusion Under Section 83(i) under #TCJA... Check out this great guide by @CraigWSmalleyEA if this applies to you or your business clients.
The New Timing of Income Inclusion Under...
Under TCJA, if a Code Sec. 83(i) election (also called an inclusion deferral election) is made, then the tax year of inclusion is the employee's tax year that includes the earliest of (Code Sec. 83(i)(1)(B)):accountantvip
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