Tag Archives: “alternative minimum tax”

Employers Must Begin Reporting ISO Option Exercises To IRS

Historically, the Internal Revenue Code of 1986, as amended (the “Code”) required corporations to provide an annual informational statement to each employee acquiring stock pursuant to the exercise of an incentive stock option (“ISO”) or under an employee stock purchase … Continue reading

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Alternative Minimum Tax (AMT)–What Is It?

The alternative minimum tax (the AMT), is an alternative tax regime Congress originally enacted to prevent high income taxpayers from not paying any income tax at all.  The AMT is calculated by first calculating regular, ordinary taxable income, and then adding … Continue reading

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