Printer Friendly
Dictionary, Encyclopedia and Thesaurus - The Free Dictionary
1,724,348,896 visitors served.
forum mailing list For webmasters
?
New: Language forums
Dictionary/
thesaurus
Medical
dictionary
Legal
dictionary
Financial
dictionary
Acronyms
 
Idioms
Encyclopedia
Wikipedia
encyclopedia
?

Section 423

    0.07 sec.
Section 423
The government agency responsible for the supervision and regulation of the securities industry and markets, as well as public securities offerings and the ongoing disclosure obligations of public companies.

Section 423
A section of the Internal Revenue Code governing the taxation of an employee stock purchase plan (ESPP). Under an ESPP, a company allows certain employees to buy its stock at a discount from fair market value. According to Section 423, an employee who holds stock purchased under an ESPP for at least two years does not have to treat the discount as income and therefore does not have to pay taxes on it. Stocks held for this long are called "qualified" because they qualify for favorable tax treatment under Section 423.


How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content.
?Page tools
Printer friendly
Cite / link
Email
Feedback
Add definition
? Mentioned in
No references found
 
Financial browser? ? Full browser
 
Section 32 of the Canadian Charter
Section 32 of the Canadian Charter of Rights
Section 32 of the canadian charter of rights and freedoms
Section 32 of the Constitution Act, 1982
Section 33 of the Canadian Charter
Section 33 of the Canadian Charter of Rights
Section 33 of the canadian charter of rights and freedoms
Section 33 of the Constitution Act, 1982
Section 330
Section 35
Section 35 of the Constitution Act, 1982
Section 355
Section 377
Section 377 of the Indian Penal Code
Section 377 of the Singapore Penal Code
Section 377A
Section 38A
Section 4 of the Canadian Charter
Section 4 of the Canadian Charter of Rights
Section 4 of the Canadian Charter of Rights and Freedoms
Section 4 of the Constitution Act, 1982
Section 41
Section 41 of the Australian Constitution
Section 420
Section 423
Section 44
Section 482
Section 5
Section 5 (Eureka TV Series Place)
Section 5 of the Canadian Charter
Section 5 of the Canadian Charter of Rights
Section 5 of the Canadian Charter of Rights and Freedoms
Section 5 of the Constitution Act, 1982
Section 504
Section 508
Section 508 Amendment to the Rehabilitation Act of 1973
Section 508 Amendment to the Rehabilitation Act of 1987
Section 508 compliance
Section 51 of the Australian Constitution
Section 51(i) of the Australian Constitution
Section 51(ii) of the Australian Constitution
Section 51(v) of the Australian Constitution
Section 51(vi) of the Australian Constitution
Section 51(xi) of the Australian Constitution
Section 51(xii) of the Australian Constitution
Section 51(xii) of the Australian Contitution
Section 51(xx) of the Australian Constitution
Section 51(xxix) of the Australian Constitution
Section 51(xxvi) of the Australian Constitution
 
Financial Dictionary
?

Disclaimer | Privacy policy | Feedback | Copyright © 2009 Farlex, Inc.
All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional. Terms of Use.