| http://www.w3.org/ns/prov#value | - Forms 3921 are being filed). n Form 3922, which is required when a corporation records a transfer of legal title of shares acquired under an ESPP (including to a broker or other financial institution) when either (a) the purchase price of the shares was less than the fair market value of the shares of stock on the date of grant or (b) the purchase price was not fixed or determinable on the date o
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