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Section 180.01 | Tax Interpretations Skip to main content

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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.