26 U.S.C. § 422A
Renumbered § 422]
[renumbered]
Notes of Decisions
Cited in 5
cases, 1985–1995 · leading case: Lochhead v. Alacano, 697 F. Supp. 406 (D. Utah 1988).
Lochhead v. Alacano, 697 F. Supp. 406 (D. Utah 1988). “See Internal Revenue Code of 1954, 26 U.S.C.A. § 422A [IRS Section 422A]. Mr.”
Lamb v. Emhart Corp., 47 F.3d 551 (2d Cir. 1995). “See 26 U.S.C.A. § 422A(b)(7). Section (c)(7) of § 422A defined “outstanding”: For the purposes of subsection (b)(7), any incentive stock option shall be treated as outstanding until such option is exercised in full or expires by reason of lapse of time.”
John L. Schwieger & Dwayne Vande Stouwe v. Iowa Beef Processors, Inc., 816 F.2d 1217 (8th Cir. 1987). “Since all options not exercised by May 21, 1981, lost their qualified status, there are no longer outstanding any qualified stock options which can be affected by our judgment here.”
Arrow Distrib. Corp. v. Richard A. Baumgartner, 783 F.2d 1274 (5th Cir. 1986). “26 U.S.C.A. § 422A(b)(4) (West Supp.1985).”
Hope v. United States, 617 F. Supp. 439 (E.D. La. 1985). “26 U.S.C. § 422A provides in pertinent part: (b) Incentive Stock Option — For purposes of this part, the term "incentive stock option” means an option granted to an individual for any reason connected with his employment by a corporation, if granted by the employer corporation…”
— 26 U.S.C. § 422A(b)(4) — 1 case
Arrow Distrib. Corp. v. Richard A. Baumgartner, 783 F.2d 1274 (5th Cir. 1986). “26 U.S.C.A. § 422A(b)(4) (West Supp.1985).”
— 26 U.S.C. § 422A(b)(7) — 1 case
Lamb v. Emhart Corp., 47 F.3d 551 (2d Cir. 1995). “See 26 U.S.C.A. § 422A(b)(7). Section (c)(7) of § 422A defined “outstanding”: For the purposes of subsection (b)(7), any incentive stock option shall be treated as outstanding until such option is exercised in full or expires by reason of lapse of time.”
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