Long-Awaited Final Regs. Issued on Noncompensatory Partnership Options

The IRS issued regulations on the treatment of certain call options, warrants, convertible debt, and convertible equity that are not issued in connection with the performance of services, i.e., noncompensatory partnership options.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/quM0X7YG1yk/20130204.aspx

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