This CCH article discusses comments made by Don McPartland of the IRS’s Large and Mid-Size Business (LMSB) Division during the IRS Research Conference held in Washington, D.C. on June 11: “Stock Options in Cost-Sharing Arrangements Represent Dilemma for IRS.” The article highlights the complexities with stock option expensing for foreign-based operations.
Stock Option Expensing: Its Effect on Controlled Foreign Corporations
This CCH article discusses comments made by Don McPartland of the IRS's Large and Mid-Size Business (LMSB) Division during the IRS Research Conference held in Washington, D.C. on June 11: "Stock Options in Cost-Sharing Arrangements Represent Dilemma for IRS." The…