Skip to Main Content
U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Operating Status: OGE is affected by the lapse in appropriations.

To learn more read our lapse plan here. Please note, OGE continues to review financial disclosure reports of Presidential nominees to positions requiring Senate confirmation.

Related Guidance for Federal Employees:
LA-18-16: Ethics Laws and Regulations Continue to Apply to Federal Government Employees during Furlough Periods
LA-19-01 : Ethics Guidance for Employees in Non-Pay Status During a Lapse in Appropriations
This FAQ provides guidance for those employees who participated in the Deferred Resignation Program or who are in other extended leave status.



99x3: Certificates of Divestiture and Capital Gains

March 16, 1999

At the time of this opinion, the sale of stock obtained through the exercise of incentive stock options did not result in capital gains under the Internal Revenue code.  OGE could not issue a certificate of divestiture to the employee who owned the stock options.

(link to PDF version)