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14 results on '"Internal Revenue Code (I.R.C. 423)"'

2. IRS amends proposed regulations under Code Sec. 423: time to review your company's employee stock purchase plans: Stewart Reifler introduces the proposed regs. under Code Sec. 423 employee stock purchase plans.

Author

Reifler, Stewart

Subjects
Employee stock ownership plans -- Taxation, Employee stock options -- Taxation, Internal Revenue Code (I.R.C. 423)
Abstract

On July 29, 2008, the Internal Revenue Service (IRS) issued proposed regulations (the "Proposed Regs.") under Internal Revenue Code ("Code") Section 423. (1) That code section provides the statutory framework [...]

Published
2009

4. 'Procedural train wreck' predicted for proposed stock option tax.

Author

Harris, J. Christine

Subjects
Stock options -- Taxation, Employee stock options -- Taxation, Internal Revenue Code (I.R.C. 421(a)), Internal Revenue Code (I.R.C. 422), Internal Revenue Code (I.R.C. 423)
Abstract

Issues concerning proposed regulations for taxation of employee stock options are examined, focusing on comments made at an IRS hearing during the week of May 13, 2002. Topics include exclusions under IRC section 421(a) and employee stock purchase plans under IRC sections 422 and 423.

Published
2002

9. IRS announces new position on FICA tax for employer stock acquired under s. 423 employee stock purchase plans.

Subjects
Payroll tax -- Laws, regulations and rules, Employee stock options -- Taxation, Internal Revenue Code (I.R.C. 423)
Abstract

This article concerns IRS Field Service Advice (FSA) 199926034 where the IRS states its intention to require FICA taxation on employees' exercise of stock options issued under IRC section 423 plans. The FSA creates several administrative complications for employers, and, also, some procedural uncertainty remains.

Published
1999

11. Grant date of options was offering date.

Subjects
Employee stock options -- Laws, regulations and rules, Stock options -- Laws, regulations and rules, Internal Revenue Code (I.R.C. 423)
Published
1990

13. Recent letter ruling illustrates employee stock purchase plan complexities.

Author

Bosco, Philip R.

Subjects
Employee stock ownership plans -- Taxation -- Laws, regulations and rules, Payroll tax -- Laws, regulations and rules, Interest -- Taxation -- Laws, regulations and rules, Government regulation, Internal Revenue Code (I.R.C. 423)
Abstract

In Letter Ruling 9626003, the IRS discusses a Sec. 423 stock purchase plan that allows employees to purchase the employers stock through payroll deductions. Under a stock purchase plan, a [...]

Published
1996

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