Employee Stock Options : Tax Treatment and Tax Issues.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Employee ownership.

Finance--Law and legislation.

Finance.

Tax incentives.

Taxation.

Physical Description:

1 online resource (1 online resource (20 p), digital, PDF file)

monochrome

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. 1375, the Ending Excessive Corporate Deductions for Stock Options Act; and describes key laws and regulations concerning stock options.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Employee Stock Options

Access Restriction:

Restricted for use by site license.