Name: Noncompensatory Partnership Options (US Internal Revenue Service Regulation) (IRS) (2018 Edition) (en Inglés)
Price: 27.90 USD
Availability: InStock
Author: The Law Library
ISBN: 9781729717745

portada Noncompensatory Partnership Options (US Internal Revenue Service Regulation) (IRS) (2018 Edition) (en Inglés)

Formato

Libro Físico

Autor

The Law Library

Editorial

Createspace Independent Publishing Platform

Idioma

Inglés

N° páginas

Encuadernación

Tapa Blanda

Dimensiones

25.4 x 17.8 x 0.3 cm

Peso

0.10 kg.

ISBN13

9781729717745

Categorías

Teoría del derecho

Noncompensatory Partnership Options (US Internal Revenue Service Regulation) (IRS) (2018 Edition) (en Inglés)

The Law Library (Autor) · Createspace Independent Publishing Platform · Tapa Blanda

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Reseña del libro "Noncompensatory Partnership Options (US Internal Revenue Service Regulation) (IRS) (2018 Edition) (en Inglés)"

Noncompensatory Partnership Options (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Noncompensatory Partnership Options (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations relating to the tax treatment of noncompensatory options and convertible instruments issued by a partnership. The final regulations generally provide that the exercise of a noncompensatory option does not cause the recognition of immediate income or loss by either the issuing partnership or the option holder. The final regulations also modify the regulations under section 704(b) regarding the maintenance of the partners' capital accounts and the determination of the partners' distributive shares of partnership items. The final regulations also contain a characterization rule providing that the holder of a noncompensatory option is treated as a partner under certain circumstances. The final regulations will affect partnerships that issue noncompensatory options, the partners of such partnerships, and the holders of such options. This book contains: - The complete text of the Noncompensatory Partnership Options (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section