{"abstract":"This document contains final regulations that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements. These regulations provide guidance regarding the treatment of stock-based compensation for purposes of the rules governing qualified cost sharing arrangements and for purposes of the comparability factors to be considered under the comparable profits method.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2003/08/26/03-21355.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"68 FR 51171","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective August 26, 2003.","disposition_notes":null,"docket_ids":["TD 9088"],"dockets":[],"document_number":"03-21355","effective_on":"2003-08-26","end_page":51179,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/08/26/03-21355.xml","html_url":"https://www.federalregister.gov/documents/2003/08/26/03-21355/compensatory-stock-options-under-section-482","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-21355?publication_date=2003-08-26","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-08-26/03-21355/mods.xml","not_received_for_publication":null,"page_length":9,"page_views":{"count":830,"last_updated":"2026-08-24 16:15:16 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-08-26/pdf/03-21355.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-08-26","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/08/26/03-21355.txt","regulation_id_number_info":{"1545-BA57":{"issue":"200304","html_url":"https://www.federalregister.gov/regulations/1545-BA57/compensatory-stock-options-under-section-482","title":"Compensatory Stock Options Under Section 482","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200304&RIN=1545-BA57&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BA57"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":51171,"subtype":null,"title":"Compensatory Stock Options Under Section 482","toc_doc":"Qualified cost sharing arrangements; compensatory stock options","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":68}