id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2147	Banks, Warren E.	Tax Planning With Restricted Stock	1975	14	.pdf	application/pdf	6828	397	67	1 Rather than re-examine the foregoing, this Comment will analyze Internal Revenue Code section 832 and will consider stock options or other stock purchase plans established to provide benefits free of the constraints of qualified plans. 5 At first it may appear that the new section has no relevance to stock options because it is expressly inapplicable to transfers of options with- out a readily ascertainable fair market value.6	cache/inlawrev-2147.pdf	txt/inlawrev-2147.txt