The Resource Taxation of partnership options and convertible securities

Taxation of partnership options and convertible securities

Label
Taxation of partnership options and convertible securities
Title
Taxation of partnership options and convertible securities
Creator
Subject
Language
eng
Summary
Report on the taxation of partnership options, responding to a request for comments set forth in Notice 2000-29, 2000-23 I.R.B. 1241. Part I sets forth the principle conclusions and recommendations. Part II examines issues related to noncompensatory options generally. Part III discusses noncompensatory debt-linked or preferred-linked options. Part IV discusses compensatory options. Part V discusses the characterization of partnership options and considers substance-over-form and anti-abuse issues
Citation source
In: Tax Notes. - Arlington. - Vol. 94 (2002),
Language note
English
http://bibfra.me/vocab/lite/organizationName
New York State Bar Association Tax Section
http://library.link/vocab/subjectName
  • partnership
  • stock option
  • convertible bond
  • securities
Label
Taxation of partnership options and convertible securities
Instantiates
Publication
Label
Taxation of partnership options and convertible securities
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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