Internal Revenue Bulletin:  2003-34 

August 25, 2003 

EXCISE TAX


Table of Contents

Rev. Proc. 2003-68 Rev. Proc. 2003-68

This procedure restates and modifies Rev. Procs. 2002-13 and 2002-45. The modifications include permitting the use of expected term in connection with the safe harbor valuation method and the ability to recalculate the option value under certain circumstances. Rev. Procs. 2002-13 and 2002-45 revoked.


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