The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 83: Property transferred in connection with performance of services

Created in 1969 by Public Law 91-172. Changed by 8 later laws. 1 bill in this Congress would change it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

How it got hereLaws that created or changed it, newest first

2017Pub. L. 115-97

2004American Jobs Creation Act of 2004

1990Pub. L. 101-508

1986Pub. L. 99-514

1984Pub. L. 98-369

1983Pub. L. 97-448

1981Pub. L. 97-34

1976Pub. L. 94-455

1969Pub. L. 91-172created it

26 U.S.C. 83Property transferred in connection with performance of services

(5)(formerly (4))renumbered

(a)General rule

(b)Election to include in gross income in year of transfer

(c)Special rules

(d)Certain restrictions which will never lapse

(e)Applicability of section

(f)Holding period

(g)Certain exchanges

(h)Deduction by employer

(i)Qualified equity grants

This CongressBills that change it or would

H.R. 10595Stop Wall Street Looting Actintroduced

past change
enacted this Congress
proposed

This Congress

H.R. 10595 Stop Wall Street Looting Act · introduced · would change (4)

How it got here

2017

Pub. L. 115–97 added subsec. (i). Law text · (i)

2004

Pub. L. 108–357 added par. (4). (American Jobs Creation Act of 2004) Law text · (c)

1990

Pub. L. 101–508 struck out subsec. (i) "Transition rules" which read as follows: "This section shall apply to property transferred after June 30, 1969, except that this section shall not apply to property transferred— · (i)

1986

Pub. L. 99–514 struck out "the cost of" before "group-life insurance". · (e)

1984

Pub. L. 98–369 added par. (5). · (e)

1983

Pub. L. 97–448 substituted "Securities Exchange Act of 1934" for "Securities and Exchange Act of 1934" in heading and text. · (c)

1981

Pub. L. 97–34 added par. (3). · (c)

1976

Pub. L. 94–455, §1901(a)(15), struck out "(or, if later, 30 days after the date of the enactment of the Tax Reform Act of 1969)" after "after the date of such transfer", and §1906(b)(13)(A), "or his delegate" after "Secretary" wherever appearing. · (b)
Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (d), (2)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.