Examines tax treatment of various types of employee stock options recognized by the Internal Revenue Code, and discusses issues that have arisen due to the real and perceived tax benefits accorded them. Summarizes new exposure draft issued by the Financial Accounting Standards Board.
ProQuest U.S. Congressional Research Digital Collection
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. AVAILABLE ONLINE TO AUTHORIZED PSU USERS.