Employee Stock Options : Tax Treatment and Tax Issues.

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. Summarizes new exposure draft issued by the Financial Accounting Standards Board, and discusses p...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2004.
Series:	U.S. Congressional Research.
Subjects:	United States. > Laws, etc. (Statutes of the United States) Tax incentives. Taxation. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
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. Summarizes new exposure draft issued by the Financial Accounting Standards Board, and discusses proposed legislation in 108th Congress.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.