Non-vested options not income at grant--Reg. valid.
| Zdroj: | Taxation for Accountants; Nov95, Vol. 55 Issue 5, p305, 2p |
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| Abstrakt: | Discusses the case of `Cramer,' (76 AFTR2d 95-6482) regarding non-vested options and options not immediately exercisable. Facts of the case; Consideration of whether the receipt of an option without a readily ascertainable FMV is a compensatory event or not; Conditions for an option to have an ascertainable FMV. |
| Databáze: | Supplemental Index |
| Externí odkaz: |
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