qualified stock option

A now-rare stock-option plan that allows a person to buy stock for a period (often five years) at the market price, the stock being subject to capital-gains tax treatment. [Cases: Internal Revenue 3602. C.J.S. Internal Revenue § 315.]

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词条贡献者

译者崇载，国际名校知识产权法专业，擅长翻译有关人工智能、机器学习和机器人技术领域的法律文件。