http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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 new exposure draft issued by the Financial Accounting Standards Board, and discusses proposed legislation in 108th Congress.
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.
Library of Congress. Congressional Research Service.