Authoritative Literature Key Flashcards

1
Q

ISO & ESOP

A
Subtitle A Income Taxes
CH 1 Normal Tax
Subchapter D Deferred Compensation
Part II Certain Stock Options
Sec 422 ISO
Sec 423 ESPP
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2
Q

Penalties

A

Subtitle F Procedure & Administration
CH 68 Additions to the Tax, Additional Amts, and Assessed Penalties
Subchapter B Assessable penalties.
Part I General Provisions

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3
Q

State & Local Tax Refunds

A
Subtitle A Income Taxes
CH 1 Normal Tax
Subchapter B Recovery of Tax Benefit
Part III Items specifically excluded from Gross Income
Sec 111 Recovery of Tax Benefit
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