http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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 controversy over the backdating of stock options.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.