《国内税收法》(the Internal Revenue Code)第162节允许公司抵扣向少数高管发放的数额不限薪酬,如果这种薪酬是“基于绩效”的话——这种薪酬主要表现为股票期权(就技术层面...
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对财务报告和按照国内税收法报告的目的加以区别。
Distinguish between the objectives of financial reporting and the reporting according to the Internal Revenue Code.
第179条国内税收法已得到显着扩大,有利于企业,特别是小国。
Section 179 of the Internal Revenue Code has been dramatically expanded to the benefit of businesses, particularly small ones.
历史上曾经对员工十分仁慈的福布斯公司开始停止为其员工的401 k译者注:401 k计划是美国1978年《国内税收法》第401条K项的规定。
The company, historically benevolent to employees, has ceased matching contributions to its 401 (k) program.
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