Instruments, techniques, and transactions.
| Autor: | Bernstein, Robert S., Buss, Adam J. |
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| Zdroj: | Journal of Corporate Taxation; Summer96, Vol. 23 Issue 2, p173, 5p |
| Abstrakt: | Discusses the benefits, issues, and problems associated with gifting nonqualified stock options (NQOs). Gift tax and income tax effects; Application of estate tax following transfer; Securities matters; `Short swing profit' provisions of Section 16(b) of the Securities Exchange Act of 1934. |
| Databáze: | Supplemental Index |
| Externí odkaz: |
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