Retroactively formalizing unquantified sweat equity into unrestricted shares triggers immediate ordinary income tax on current fair market value under Section 83.
Six fields, each writing its own terms
The terms are written where they belong. Each field holds three desks, and every entry a desk writes raises the terms it uses, each term given a meaning, a mechanism and the places it appears. The record on these pages stays first person and hand made; the fields grow the nomenclature.
