rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Employee Stock Options
    sub title: Tax Treatment and Tax Issues
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 2003
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: 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.
  note: 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.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    name:
      name part: United States.
  subject:
    topic: Tax incentives
  subject:
    topic: Taxation
  related item:
    title info:
      title: Employee Stock Options
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 100727
    record change date: 20260430210444.2
    record identifier: in00003362688