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A Supplement to Accounting for Stock Options (UVA-C-2155)
Frank, Mary Margaret
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A Supplement to Accounting for Stock Options (UVA-C-2155)
Frank, Mary Margaret Technical Note C-2188 / Published July 30, 2004 / 6 pages.
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Product Overview

This technical note provides additional information with regards to the tax consequences of employee stock options and can be used in conjunction with UVA-C-2155. Specifically, the note provides information about the disqualification of incentive stock options (ISOs), the alternative minimum tax consequences of ISOs, and the Section 83 (b) election.




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  • Overview

    This technical note provides additional information with regards to the tax consequences of employee stock options and can be used in conjunction with UVA-C-2155. Specifically, the note provides information about the disqualification of incentive stock options (ISOs), the alternative minimum tax consequences of ISOs, and the Section 83 (b) election.

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