Employee Stock Options : Accounting and Tax Issues.

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 d...

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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], 1997.
Series:	U.S. Congressional Research.
Subjects:	Financial disclosure. Tax incentives. Taxation. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
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.
Item Description:	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. CRS Report. Electronic resource.
Physical Description:	1 online resource.