Y immediately transfers the X stock to Z in a transaction in which, but for this section, the basis of the X stock in the hands of Z would be determined under section Z immediately transfers the X stock to C to acquire the truck. B, an individual, is an employee of Y. But for this section, the basis of the X stock in the hands of Y would be determined with respect to X 's basis in the X stock under section a.
To compensate Y 's employee, B, for services provided to Y, X issues 10 shares of X stock to B, subject to a substantial risk of forfeiture. B does not have an election under section 83 b in effect with respect to the X stock.
Learning How to Read a Stock Option Chain...
X retains the only reversionary interest in the X stock in the event that B forfeits the right to the stock. Several years after X 's transfer of the X shares, the stock vests. The basis of the X stock in the hands of Y, but for this section, would be determined with respect to X 's basis in the X stock under section a. In Year 1, X issues to Y 's employee, B, a nonstatutory stock option to purchase 10 shares of X stock as compensation for services provided to Y.
X owns stock of Y constituting control of Y within the meaning of section c.
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A transfers 10 shares of its X stock to B, a key employee of Y. Quotes m-x. Find Quote Search Site. Options List. B Boralex Inc. A Brookfield Business Partners L. A Canadian Utilities Limited, Cl. B Celestica Inc. B Crescent Point Energy Corp. A Enbridge Inc. L L Lundin Gold Inc. Related Courses.
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