Reducing corporate AMT on an employee's stock option exercise. (alternative minimum tax): An article from: The Tax Adviser

by Robert J. Dudzinsky

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 1997. The length of the article is 568 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: There is not clear statutory authority on whether a corporate employer is entitled to a compensation deduction for alternative minimum tax purposes when an employee transfers stock that was acquired through the exercise of incentive stock options. Case law indicates that when exercise of a stock option gives rise to a compensation deduction for income tax purposes the deduction should also be available for earnings and profits purposes. IRC section 56(g) indicates that alternative minimum tax treatment should be analogous to earnings and profits treatment.

Citation Details
Title: Reducing corporate AMT on an employee's stock option exercise. (alternative minimum tax)
Author: Robert J. Dudzinsky
Publication: The Tax Adviser (Magazine/Journal)
Date: May 1, 1997
Publisher: American Institute of CPA's
Volume: 28 Issue: n5 Page: 265(2)

Distributed by Thomson Gale

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