Open Access. Powered by Scholars. Published by Universities.®
- Keyword
- Publication Type
Articles 1 - 2 of 2
Full-Text Articles in Law
Taxing The Promise To Pay, Brant J. Hellwig, Gregg D. Polsky
Taxing The Promise To Pay, Brant J. Hellwig, Gregg D. Polsky
Scholarly Articles
The IRS recently disclosed that it has identified more than 100 executives at 42 leading public corporations that participated in a tax shelter designed to defer the recognition of income from the exercise of stock options. While the agency thus far has identified approximately $700 million in unreported gains from these shelters, it predicts that the revenue loss to the government will ultimately exceed $1 billion. Compared to most tax shelters, this particular transaction (commonly known as the "Executive Compensation Strategy" or "ECS") is remarkably simple. Rather than exercise the options individually, a participating executive instead transfers the options to …
Saving The Family Farm Through Federal Tax Policy: Easier Said Than Done Alex, Alex E. Snyder
Saving The Family Farm Through Federal Tax Policy: Easier Said Than Done Alex, Alex E. Snyder
Washington and Lee Law Review
No abstract provided.