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incentive stock option |
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Incentive Stock Option (ISO) An Option that has met certain tax requirements
entitling the optionee to favorable tax treatment. Such an option is free from regular tax at the date of grant and the date of exercise (when a non-qualified option would become taxable). If two holding period tests are met (two years between grant date and sale date and one year between the exercise date and sale date), the profit on the option qualifies as a long term capital gain rather than ordinary income. If the holding periods are not met, there has been a "disqualifying disposition".
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? Mentioned in | ? References in periodicals archive | |
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A stock option is an incentive stock option (ISO) if it meets the requirements of IRC section 422. WASHINGTON -- The Coalition for Tax Fairness (CTF) and ReformAMT, organizations working to address the Incentive Stock Option Alternative Minimum Tax (ISO AMT) crisis, are grateful to the President for signing legislation that takes a significant first step toward providing relief for many workers suffering from unintended, severely disproportional AMT tax burdens. WASHINGTON -- The Coalition for Tax Fairness (CTF) and ReformAMT, organizations working to address the Incentive Stock Option Alternative Minimum Tax (ISO AMT) crisis, applaud Congress for passing legislation that takes a significant first step toward providing relief for many workers suffering from unintended, severely disproportional AMT tax burdens. |
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