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Internal Revenue Code (Code) Section 6039 imposes certain reporting requirements on corporations that issue statutory stock options (also known as incentive stock options or ISOs
Administrators of employee benefit plans may previously not have been aware of their possible obligation to make "FBAR" filings with the Internal Revenue Service
The Internal Revenue Service recently concluded in Chief Counsel Advice 200926001 (CCA) that it could enforce a tax levy served on an individual taxpayer by seizing and selling incentive and non-qualified stock options he had received during his employment as an executive for the company issuing the options
