 | United States. Salary Stabilization Board - 1952 - 78 pages
...restricted stock options under section 130-A there may be at least potential inflationary pressures "because the difference between the option price and the fair market value of the optioned stock is taxable to the employee as ordinary income in the form of compensation received at... | |
 | United States. Internal Revenue Service - 1964 - 888 pages
...the option price and the fair market value of the share at the time the option was granted, or (2) the difference between the option price and the fair...market value of the share at the time of such exercise. Whether there was a good-faith attempt to set th'c option price at 100 percent of the fair market value... | |
 | United States. Internal Revenue Service - 1967 - 1388 pages
...taxable year in which such option is exercised, an amount equal to the lesser of (a) 150 percent of the difference between the option price and the fair market value of the stock at the time the option was granted, or (&) the difference between the option price and the fair... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...the amount (if any) by which the option price is exceeded by the lesser of — Sec. 13O A. (b) (1) the fair market value of the share at the time of such disposition or death, or Sec. 13O A. (b) (2) the fair market value of the share at the time the option... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1955 - 152 pages
...realized at the time of the disposition of the stock was taxed as ordinary income to the extent of the difference between the option price and the fair market value of the stock at the time the option was issued, and any remaining gain was taxed as a capital gain. The principal... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1955 - 728 pages
...in excess of par value of capital stock. Xo charges or credits are made to profit and loss for any difference between the option price and the fair market value of the shares issued under the stock option plan. XOTE «• — RESTRICTIONS ON INCOME RETAINED AND EMPLOYED... | |
 | United States. Congress. Joint Economic Committee - 1957 - 818 pages
...gain realized at the time of the disposition of the stock is taxed as ordinary income to the extent of the difference between the option price and the fair market value of the stock at the time the option was issued, and the balance is taxed as a capital gain. If the stock options... | |
 | United States. Congress. Senate. Committee on Finance - 1961 - 194 pages
...rule is followed. The gain is not taxed until the employee disposes of the stock, but the lesser of the difference between the option price and the fair market value of the stock on the date of grant, and the option price and the market value on date of sale, is taxed as... | |
 | United States. Congress. Senate. Committee on Finance - 1961 - 202 pages
...rule is followed. The gain is not taxed until the employee disposes of the stock, but the lesser of the difference between the option price and the fair market value of the stock on the date of grant, and the option price and the market value on date of sale, is taxed as... | |
 | 1961 - 566 pages
...amount equal to the amount (1f any) by which the option price is exceeded by the lesser of — (A) The fair market value of the share at the time of such disposition or death, or (B) The fair market value of the share at the time the option was granted;... | |
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... of the difference between the option price and the fair market value of the... 
