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Section 83
The section of the Internal Revenue Code that determines what and when compensation for personal services is included in gross income. In the context of restricted stock and early-exercise stock options, income is not recognized while the stock is subject to a risk of forfeiture (e.g. vesting) unless a Section 83(b) election is filed with the IRS within 30 days of either (1) grant in the case of restricted stock or (2) exercise in the case of early-exercise options.
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