Section 83
/ˈsɛkʃən ˈeɪti θriː/
Definitions
- (n.) A designated provision or clause within a statute or legal code, commonly cited to specify particular rules or regulations.
Section 83 of the Internal Revenue Code addresses the taxation of property transferred in connection with the performance of services.
Forms
- section 83
- sections 83
Related terms
See also
Commentary
Section numbers are often cited without full titles; clarity requires referencing the full statute name in legal drafting to avoid ambiguity.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.