Find the in-depth analysis, news, practice tools, and guidance you need on federal taxation of restricted property from Bloomberg BNA Tax & Accounting. Bloomberg BNA offers a number of resources that provide insights on new policies and developments concerning every facet of restricted property, including the functions and operation of Section 83, exceptions to the applicability of Section 83, employees' trusts and Section 402(b), arm's-length and non-arm's -length disposition, and more. Our team of leading practitioners gives you timely updates on best practices, and our products feature working papers, client letters, source documents, and sample forms to fully equip you to deal with any transaction.