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Text of Rev. Rul. 2003-98 on Corporate Deductions Due to Disposition of Nonstatutory Stock Options (PDF)
Internal Revenue Service [IRS] Link to more items from this source
July 25, 2003
4 pages; scheduled to be published in IRB 2003-34 dated August 25, 2003. Excerpt: ISSUE: Under § 83 of the Internal Revenue Code, in the situations described below, which corporation is entitled to deduct the compensation income includible in Employee's gross income as a result of Employee's exercise or disposition of a nonstatutory option?

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