tax preference items
Defined in 1 dictionary — Case Law
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).