Employee Stock Options Accounting and Tax Issues

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Financial disclosure.

Tax incentives.

Taxation.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1997

Summary:

Examines the tax treatment of various types of employee stock options recognized by the Internal Revenue Code, and discusses issues that have arisen because of the real and perceived tax benefits accorded them. Summarizes S. 576, the Ending Double Standards for Options Act, to permit corporate tax deductions for exercised stock options only if the associated expenses are reported in financial statements to stockholders

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-1997-ECN-0209

Access Restriction:

Restricted for use by site license