Which of the followings is another name for a qualified employee stock purchase plan?
A)Section 83(b)stock purchase plan.
B)Section 144 stock purchase plan.
C)Section 423 stock purchase plan.
D)Section 1244 stock purchase plan.

Question

Quizplus · Accepted Answer

A Section 423 stock purchase plan is another name for a qualified employee stock purchase plan. Section 83(b) relates to taxation of property transfers, Section 144 relates to exempting securities transactions from certain statutes, and Section 1244 relates to tax treatment of losses on small business stock.

Which of the Followings Is Another Name for a Qualified