| 1964 - 566 페이지
...date of the granting of the option nor within 6 months after the transfer of such share to him — (1) No Income shall result at the time of the transfer...assuming a stock option In a transaction to which subsection (g) is applicable, with respect to the share so transferred; and (3) No amount other than... | |
| 1960 - 1764 페이지
...date of the granting of the option nor within 6 months after the transfer of such share to him — (1) No income shall result at the time of the transfer...corporation of such corporation, or a corporation laming or assuming a stock option In a transaction to which subsection (g) is applicable, with respect... | |
| 1959 - 1584 페이지
...date of the granting of the option nor within 6 months after the transfer of such share to him — (1) No Income shall result at the time of the transfer...section 162 (relating to trade or business expenses) snail b« allowable at any time to the employer corporation, a parent or subsidiary corporation of... | |
| 1991 - 1096 페이지
...taxable years beginning in 1977) after the transfer of such share to him, then, under section 421(a)— (1) No income shall result at the time of the transfer...exercise of the option with respect to such share; (li) No deduction under section 162 shall be allowable at any time to the employer corporation of such... | |
| 1989 - 1090 페이지
...years beginning in 1977) after the transfer of such share to Ыт, then, under section 421(a)— (i) No income shall result at the time of the transfer...exercise of the option with respect to such share; (11) No deduction under section 162 shall be allowable at any time to the employer corporation of such... | |
| 1972 - 426 페이지
...nor within six months after the transfer of such share to him, then, under section 421 (a) — (i) No income shall result at the time of the transfer...exercise of the option with respect to such share; (ii) No deduction under section 162 shall be allowable at any time to the employer corporation of such... | |
| 1977 - 466 페이지
...price is less than value of stock), and paragraph (e)(2) of § 1.422-2, no income shall result &,t the time of the transfer of such share to the individual...exercise of the option with respect to such share; (ii) No deduction under section 162 or the regulations thereunder (relating to trade or business expenses)... | |
| 1984 - 1414 페이지
...transfer of such share to him, then, under section 421(a)— (I) No income shall result at the t1n¿ of the transfer of such share to the Individual upon...exercise of the option with respect to such share; (Ii) No deduction under section 162 shall be allowable at any tIme to the employer corporation of such... | |
| United States. Internal Revenue Service - 1961 - 1668 페이지
...(late of the granting of the option nor within 6 months after the transfer of such share to him — (1) No income shall result at the time of the transfer...assuming a stock option in a transaction to which subsection (g) is applicable, with respect to the share so transferred ; and (3) No amount other than... | |
| United States. Internal Revenue Service - 1967 - 1388 페이지
...(relating to exercise of option when price is less than value of stock), and paragraph (e)(2) of §1.422-2, no income shall result at the time of the transfer...exercise of the option with respect to such share; (ii) No deduction under section 162 or the regulations thereunder (relating to trade or business expenses)... | |
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