Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; nodequeue_queue has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/nodequeue/nodequeue.module on line 443

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; ctools_context has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/ctools/includes/context.inc on line 30

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; ctools_context_required has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/ctools/includes/context.inc on line 93

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; ctools_context_optional has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/ctools/includes/context.inc on line 205

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; panels_cache_object has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/panels/includes/plugins.inc on line 117
Section 180.01 | Tax Interpretations Skip to main content

Primary tabs

You are here

Error message

Deprecated function: The each() function is deprecated. This message will be suppressed on further calls in menu_set_active_trail() (line 2404 of /home/devet/subdomain/commercedev/includes/menu.inc).

Section 180.01

Table of Contents

Subsection 180.01(1) - Election — special tax and relief for deferral of stock option benefits

Subsection 180.01(1) - Election — special tax and relief for deferral of stock option benefits

Articles

Michael M. Ziesman, "Relief for the Stock Option 'Capital Loss Trap' Enacted", Taxation of Executive Compensation and Retirement, Vol. 22, No. 2, September 2011.

Fatal error: Declaration of RulesRuleUI::form(&$form, &$form_state, $options = Array) must be compatible with RulesActionContainerUI::form(&$form, &$form_state, $options = Array, $iterator = NULL) in /home/devet/subdomain/commercedev/sites/all/modules/rules/ui/ui.plugins.inc on line 0