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IRS Proposes Regs for Statutory Stock Options (PDF)
Eversheds Sutherland 
June 16, 2003 4 pages. Excerpt: The new proposed regulations clarify that ownership interests other than capital stock are treated as stock for purposes of these rules, and that options can be issued on stock of C corporations, S corporations, foreign corporations, and limited liability corporations that have elected to be treated as corporations for federal income tax purposes. MORE >> |
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