United States · Bill · S
S. 3436 (95th)
A bill for the valuation of options to purchase stock in a small business
Introduced
18 August 1978
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for determining the fair market value of a stock option granted to an employee of a small business enterprise who elects to include such option in gross income in the year in which it is granted. Sets forth factors which the Secretary may adopt in prescribing such regulations.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 18 August 1978
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/3436
- Open data entity: https://api.congress.gov/v3/bill/95/s/3436