Assertion: stock option | /r/CapableOf | qualify as iso
Facets:
value: specifically
type: MANNER
Source sentences:
text: For a stock option to qualify as ISO and thus receive special tax treatment under Section 421(a) of the Internal Revenue Code (the "Code"), it must meet the requirements of Section 422 of the Code when granted and at all times beginning from the grant until its exercise.
text: Specifically, a stock option may qualify as an ISO only as to $100,000 of share value (the number of shares subject to the option multiplied by the fair market value of the common stock on the grant date) that is first exercisable in any calendar year.