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United States · Bill · S

S. 3436 (95th)

A bill for the valuation of options to purchase stock in a small business

referredUnited States· United States Congress· EN

Introduced

18 August 1978

Last action

18 August 1978 · Introduced

Status

Referred to Senate Committee on Finance.

Sponsors

Sen. Haskell, Floyd K. [D-CO], Sen. Nelson, Gaylord [D-WI]

Subjects

Discovery layer

Source updated

1 August 2024

Official sourceView documentsShare

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 18 August 1978

    Introduced

    Referred to Senate Committee on Finance.

    Source: IntroReferral

  2. 18 August 1978

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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