Diehl, Kevin A.
Austin v. Commissioner postponing income recognition with employment agreements as stock restrictions / Kevin A. Diehl .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
Austin v. Commissioner provides guidance to taxpayers on how to utilize employment agreements to postpone income recognition.The case arose in the context of a distressed debt loan portfolio operation, an employee stock ownership plan, an S corporation, and irrevocable grantor trusts. While the taxpayers in this case ultimately owed the difference between fair market value and basisunder Section 83 because the restrictions lapsed on their stock, and their simultaneous surrender and repurchase was judged to lack economic substance, tax planners can glean helpful tips onthe use employment agreements to postpone income recognition.
RETENCIONES DEL TRABAJO
RENDIMIENTOS DE TRABAJO
IMPUESTOS
PARTICIPACION DE LOS TRABAJADORES
OPCIONES SOBRE ACCIONES
ESTADOS UNIDOS
Journal of Taxation of Investmentsv. 35, n. 1, Fall 2017, p. 71-78
Austin v. Commissioner postponing income recognition with employment agreements as stock restrictions / Kevin A. Diehl .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
Austin v. Commissioner provides guidance to taxpayers on how to utilize employment agreements to postpone income recognition.The case arose in the context of a distressed debt loan portfolio operation, an employee stock ownership plan, an S corporation, and irrevocable grantor trusts. While the taxpayers in this case ultimately owed the difference between fair market value and basisunder Section 83 because the restrictions lapsed on their stock, and their simultaneous surrender and repurchase was judged to lack economic substance, tax planners can glean helpful tips onthe use employment agreements to postpone income recognition.
RETENCIONES DEL TRABAJO
RENDIMIENTOS DE TRABAJO
IMPUESTOS
PARTICIPACION DE LOS TRABAJADORES
OPCIONES SOBRE ACCIONES
ESTADOS UNIDOS
Journal of Taxation of Investmentsv. 35, n. 1, Fall 2017, p. 71-78