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Revised New York State Department of Taxation and Finance Policy

Revised New York State Department of Taxation and Finance Policy Creates New Refund and Tax Planning Opportunity related to

  • statutory options,

  • nonstatutory options that do not have a readily ascertainable fair market value at the time of grant,

  • restricted stock plans where the election under section 83(b) of the Internal Revenue Code has not been made (except for dividend income related to the stock),

  • and stock appreciation rights.

See Technical Services Bulletin Memorandum # 06(7)I for details.


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