Laws of the State of New York, Volume 21966 |
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Page 1874
... OPTION . - For purposes of this part , the term " quali- fied stock option ” means an option granted to an individual after December 31 , 1963 ( other than a restricted stock option granted pursuant to a contract described in section ...
... OPTION . - For purposes of this part , the term " quali- fied stock option ” means an option granted to an individual after December 31 , 1963 ( other than a restricted stock option granted pursuant to a contract described in section ...
Page 1877
... option , or ( B ) 27 months from the date such option is granted , if the option price is not determinable in the manner described in subparagraph ( A ) ; ( 8 ) under the terms of the plan , no employee may be granted an option which ...
... option , or ( B ) 27 months from the date such option is granted , if the option price is not determinable in the manner described in subparagraph ( A ) ; ( 8 ) under the terms of the plan , no employee may be granted an option which ...
Page 1878
... OPTION . - For purposes of this part , the term " restricted stock option " means an option granted after February 26 , 1945 , and before January 1 , 1964 ( or , if it meets the requirements of subsection ( c ) ( 3 ) , an option granted ...
... OPTION . - For purposes of this part , the term " restricted stock option " means an option granted after February 26 , 1945 , and before January 1 , 1964 ( or , if it meets the requirements of subsection ( c ) ( 3 ) , an option granted ...
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Common terms and phrases
acquired adjusted basis adjusted gross income administrator allocation annuity apply assessment beneficiary bond calendar carryback certificate chapter computed controlled foreign corporation credit or refund December 31 deemed defined in section delegate described in section determined director of finance distribution dividends earnings and profits election employee estimated tax exceed excess excess profits taxes exempt extent fair market value federal income tax filed fund gain or loss gross income included in gross individual interest Internal Revenue Code liability net income nineteen hundred sixty-six operating loss option partnership payment percent period personal holding company preceding sentence prior public health law pursuant real property regulations prescribed relating respect sale or exchange Secretary section one hundred services and expenses shareholder suant subchapter subdivision subparagraph subpart subtitle tax imposed taxable income taxable year beginning taxpayer term thereof tion trade or business transfer treated trust United