Also found in: Dictionary, Medical, Financial, Encyclopedia.
Related to ISOS: Isis, ASOS
ISOSIP (Internet Protocol) Service Operating System
ISOSIn Search of Sunrise (Dj Tiesto song)
ISOSIllinois Secretary of State
ISOSIowa Secretary of State (Des Moines, IA)
ISOSIntelligence Service Oliver Strachey (UK)
ISOSIn Search Of Space
ISOSInspection Service Operation Support (US Postal Service)
ISOSIntercall Switch Operating System
ISOSInvitation to Submit Outline Solution (UK)
ISOSInstitute for State Organisational Sciences (Vietnam)
Copyright 1988-2018, All rights reserved.
References in periodicals archive ?
An option will not be treated as an ISO if, at the time it is granted, the terms of the option provide that it will not be treated as an ISO.(11) Very often plans are adopted that authorize the grant of both ISOs and nonqualified options.
A further contends that rights in the S shares he purchased through his ISOs were substantially nonvested, because he would have been subject to penalties under Securities and Exchange Commission (SEC) Rule 10b-5 (Rule 10b-5) if he had sold S shares anytime during the period beginning in January of year 2 and ending in May of year 3.
Both ISOs and NQSOs were involved, but because Sec.
Again, these conclusions are only valid for NQSOs, not ISOs. An FSA is not binding on the IRS, but typically reflects its current thinking.
83(b) election may be made for substantially nonvested ISO stock, and can be revoked only with the IRS's consent.
Also assume that 80,000 shares of ISOs are sold at $20 per share.
An ISO grants employees a right to buy stock at market price on the option's grant date.
To receive favorable ISO treatment, the optionee generally must hold the stock until the later of: (1) one year from the date the option was exercised or (2) two years from the date the option was granted.
421 does not apply to noncorporate taxpayers on the transfer of stock acquired pursuant to the exercise of an ISO. Thus, Sec.
If the options instead are ISOs, E incurs no taxable income on exercise, and the company receives no deduction.
The differences in tax treatment between ISOs and nonqualified options are summarized in the chart on page 82.