Number: RS20874
Title: Taxes and Incentive Stock Options
Authors: Jane G. Gravelle, Government and Finance Division 
Abstract: Cases of individuals who have incurred large tax liabilities from the exercise of stock options and who, because of falling stock prices, had no earnings have caused some concern. This effect arises from the impact of the alternative minimum tax. There are a variety of potential legislative remedies that could be considered to rectify this problem.
Pages: 4
Date: January 30, 2003