280G Rules and Regulations
PrintApplicable Federal Rates
Statutes
- Internal Revenue Code Section 280G - DLX_280G_Internal_Revenue_Code.pdf (168.2 KBs)
- Regulation Section 1.280G-1 - DLX_IRS_Regulations_Section_1.280G_1.pdf (331.3 KBs)
Important Rulings & Cases
- Revenue Procedure 2003-68 (Valuing Stock Options for 280G Purposes) - DLX_Revenue_Procedure_2003_68.pdf (190.7 KBs)
- Square D Company and Subsidiaries v. Commissioner (Tax Court Ruling on Reasonable Compensation) - DLX_Square_D_Company_and_Subsidiaries_v._Commissioner.pdf (646.3 KBs)
- Revenue Ruling 77-403 (Guidance on Valuing Non-Competition Arrangements - DLX_Revenue_Ruling_77_403.pdf (307.7 KBs)
- Revenue Ruling 2004-87 (Small Business Exception) - DLX_Revenue_Ruling_2004_87.pdf (228.3 KBs)
- Revenue Ruling 2005-39 (Who is a Disqualified Individual) - DLX_Revenue_Ruling_2005_39.pdf (237.7 KBs)
- Committee Report - 2008 (280G Modifications - TARP Companies) - DLX_Committee_Report_2008.pdf (332.9 KBs)
- Committee Report - 1984 (280G Rules) - DLX-1984 Committee Report.pdf (90.5 KBs)
- Chief Counsel Advice 200944049 (Reasonable Compensation) - DLX_Chief_Counsel_Advice_200944049.pdf (307.9 KBs)
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