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BOOK/TAX CONFORMITY AND EQUITY COMPENSATION

BOOK/TAX CONFORMITY AND EQUITY COMPENSATION

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Either employee taxation is also conformed to book, which yields grant date taxation and raises liquidity, fairness, and other concerns; or else we must deviate from section 83(h), which limits the employer’s deduction

  Employee, Employers, Equity, Compensation, Taxation, Conformity, Taxation employee, Tax conformity and equity compensation

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