Hide login
Glossary of Terms
D
Username

Password

Not Yet Registered?
You can have access to our in-depth exclusive content on NQDC in just a few clicks.
X
Forgotten Password?
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
Random Term
Section 83

The section of the Internal Revenue Code that governs when you recognize taxable compensation income. Income is taxable when the value of “property” transferred to an employee or an independent contractor in exchange for services either becomes transferable or is no longer subject to a substantial risk of forfeiture, whichever occurs earlier.