IRS issues proposed regulations on ISOs
โ Scribed by Shirley Dennis-Escoffier
- Publisher
- John Wiley and Sons
- Year
- 2004
- Tongue
- English
- Weight
- 45 KB
- Volume
- 15
- Category
- Article
- ISSN
- 1044-8136
No coin nor oath required. For personal study only.
โฆ Synopsis
The Internal Revenue Service issued new proposed regulations on incentive stock options (ISOs), replacing previous regulations issued in 1984. These new proposed regulations retain some of the rules from the earlier regulations and expand on them, while also making changes in a few areas. Although the regulations will not officially apply until 180 days after the publication of the final regulations, the IRS has indicated that taxpayers may rely on these proposed regulations for any incentive stock options granted after June 9, 2003.
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