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Key Legal Issues Facing Start-Ups: Section 83(b) of the Tax Code
In the Previous Article, we explored how Section 83(a) of the Tax Code taxes the receipt of “property” (i.e., equity) by a “service provider” (i.e., the entrepreneur) “in connection with the performance of services” (i.e., working on the business). This can create issues where the entrepreneur contributes his or her