Qualified stock for which an election is in effect under section 83(i)
For purposes of subsection (a), qualified stock (as defined in section 83(i)) with respect to which an election is made under section 83(i) shall be treated as wages—
(1)
(1)#
received on the earliest date described in section 83(i)(1)(B), and
(2)#
in an amount equal to the amount included in income under section 83 for the taxable year which includes such date.