This technical note provides additional information regarding the tax effects of employee stock options and can be used in conjunction with the UV0382. In particular, the note provides information on the disqualification of incentive stock options (ISO), the alternative minimum tax consequnces of ISO-images as well as section 83 (b) election.
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by Mary Margaret Frank Source: Darden School of Business 6 pages. Publication Date: July 30, 2004. Prod. #: UV0444-PDF-ENG