Vol. 7 · FRIDAY, OCTOBER 9, 2026
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“Be Remarkable”

A typographic Remarkable Magazine card reading '$0.10 — what Lawrence Alves paid per share, taxed anyway: Alves v. Commissioner, 1984'

Cover Story

How the 83(b) Election Actually Works

“Lawrence Alves paid full fair market value for his restricted stock — no discount, no bargain, nothing an ordinary person would call compensation. The Ninth Circuit still made him pay income tax on its gains, because he never filed one form within 30 days.

By Remarkable Magazine — October 8, 2026 — 7 min read

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