tax preference items
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 454 U.S. 1011 - Kolom Et Ux. v. Commissioner of Internal Revenue · 1981Most cited · 23 citing opinions
stock transferred pursuant to a qualified plan to the extent ""the fair market value" of the share at the time of exercise exceeds the option price." IRC § 57(a)(6) (emphasis added).
How often courts cite the case defining “tax preference items”
Court decisions citing the opinion that defined “tax preference items” — 23 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.