qualified stock option
qualified stock option 〈美〉有条件的股份认购权 公司授予僱员的一项认购权，可以购买该公司的母公司或子公司的股票。该认购权所需条件规定在《国内税收法典》〔Internal Revenue Code〕中，并给以特别的税收待遇。
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qualified stock option
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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