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도서 No Income shall result at the time of the transfer of such share to the Individual...에 대해 검색한
" No Income shall result at the time of the transfer of such share to the Individual upon his exercise of the option... "
The Code of Federal Regulations of the United States of America - 111 페이지
1972
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of Documents 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...
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The Code of Federal Regulations of the United States of America

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Internal Revenue Bulletin: Cumulative bulletin

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...
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Internal Revenue Bulletin: Cumulative bulletin

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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