Employee stock option, purchase, and ownership plans.

CFR · 2024-01-01 · US · Title 12

(a) (2) (b) (2) Credit extended under this section shall be treated separately from credit extended under any other section of this part except § 221.3(b)(1) and (b)(3). (c)

official document · source cfr-2024 · id 12:§ 221.4