Employee Stock Options. : Tax Treatment and Tax Issues.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Tax incentives.

Taxation.

Employee ownership.

Physical Description:

1 online resource (22 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2010.

System Details:

text file

Summary:

Examines tax treatment of various types of employee stock options recognized by the Internal Revenue Code, and discusses issues that have arisen due to the real and perceived tax benefits accorded them. Discusses "book-tax" gap as it relates to stock options and S. 1491, the Ending Excessive Corporate Deductions for Stock Options Act; describes key laws and regulations concerning stock options; and outlines controversy over the backdating of stock options.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress.Congressional Research Service. Employee Stock Options

Access Restriction:

Restricted for use by site license.