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
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
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