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- Border Security: Immigration Enforcement Between Ports of Entry -- Click to view this document
- Terrorist Watch List Screening and Background Checks for Firearms -- Click to view this document
- Transportation, Housing and Urban Development, and Related Agencies (THUD): FY2013 Appropriations -- Click to view this document
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- Instances of Use of United States Armed Forces Abroad, 1798-2013 -- Click to view this document
- Community Development Financial Institutions (CDFI) Fund: Programs and Policy Issues -- Click to view this document
- Securing U.S. Diplomatic Facilities and Personnel Abroad: Background and Policy Issues -- Click to view this document
- Syria's Chemical Weapons: Issues for Congress -- Click to view this document
- Nuclear Energy: Overview of Congressional Issues -- Click to view this document
- Terminating Contracts for the Government's Convenience: Answers to Frequently Asked Questions -- Click to view this document
- Selected Agency Budget Justifications for FY2014 -- Click to view this document
- The Enactment of Appropriations Measures During Lame Duck Sessions -- Click to view this document
- Missing Adults: Background, Federal Programs, and Issues for Congress -- Click to view this document
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Employee Stock Options: Tax Treatment and Tax Issues
This report explains the "book-tax gap" as it relates to stock options and S. 2075 (Ending Excessive Corporate Deductions for Stock Options Act) introduced by Senator Carl Levin. U.S. businesses are subject to a dual reporting system. One set of rules applies when they report financial or "book" profits to the public. Another set of rules applies when they report taxable income to the Internal Revenue Service. The "book-tax" gap is the excess of reported financial accounting income over taxable income. This report will be updated as issues develop and any new legislation is introduced. Bills: S. 2075
This package includes following files:
| # | File Name | Document Date | Order ID: | Number of Pages | Price | |
|---|---|---|---|---|---|---|
| 1 |
RL31458.pdf
|
Jun 15, 2012 | RL31458 | 17 | $29.95 | Add to Cart |
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