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Taxation of S-Corporation Employee Stock Ownership Plans (ESOPs) : Recent Proposals.

Provides a background on employee stock ownership plans associated with "S" Corporations. Analyzes current law, and highlights recent legislative activity, including the Administration's proposal and the Taxpayer Refund and Relief Act of 1999.

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], 1999.
Series:U.S. Congressional Research.
Subjects:
Corporations.
Employee ownership.
Electronic books.
Online Access:Connect to the full text of this electronic book
Description
Summary:Provides a background on employee stock ownership plans associated with "S" Corporations. Analyzes current law, and highlights recent legislative activity, including the Administration's proposal and the Taxpayer Refund and Relief Act of 1999.
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.