000			01601nab#a2200277#c#4500
003			IEF
005			20180219161902.0
008			171026s2017 USA|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aDiehl, Kevin A. _962955
245			_aAustin v. Commissioner _b postponing income recognition with employment agreements as stock restrictions _c Kevin A. Diehl
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650		4	_aRETENCIONES DEL TRABAJO _948293
650		4	_aRENDIMIENTOS DE TRABAJO _948256
650		4	_aIMPUESTOS _947460
650		4	_aPARTICIPACION DE LOS TRABAJADORES _947967
650		4	_aOPCIONES SOBRE ACCIONES _947887
650		4	_aESTADOS UNIDOS _942888
520			_aAustin 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.
773	0		_tJournal of Taxation of Investments _w51921 _gv. 35, n. 1, Fall 2017, p. 71-78
942			_cART
942			_z148771
999			_c68643 _d68643