itonewbie
Level 15
12-06-2019
06:28 PM
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§83(i) is not a designation. If you must make the election, you can refer to §§1.83-2 and Rev. Proc. 2012-29, both of which pertain to §83(b), for the details required and format to follow for §83(i) election.
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Still an AllStar
Still an AllStar