Section 174 R&E Deduction Upon Statutory Stock Option Exercise
Employee stock options, in large measure, have fueled the high-technology boom of recent years. Cash-strapped high-tech startup firms make up for the low salaries they offer with grants of stock options. Such firms face a choice: They can award nonstatutory stock options, or they can award statutory options. ...
Access Exclusive Benefits
Members unlock unlimited content, networking opportunities, publications and more.
- Taxation Section