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

Authors :
Harris, J. Christine
Source :
Tax Notes. May 20, 2002, Vol. 95 Issue 8, p1120-1123.
Publication Year :
2002

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.

Details

ISSN :
02705494
Volume :
95
Issue :
8
Database :
Gale General OneFile
Journal :
Tax Notes
Publication Type :
Periodical
Accession number :
edsgcl.87715729