Article Title
Abstract
The treatment stock options have received since the enactment of Section 421 of the 1954 Code has come under much criticism. Section 421 of the Code authorizes the so-called "restricted"stock options. It is not the purpose of this paper, however, to enter the controversy about restricted stock options but to consider the so-called "non-restricted" and to suggest revisions in the law that appear merited with respect to them.
Recommended Citation
Robert H. Moore Jr., Stock Options for Directors in Small Corporations, 11 Clev.-Marshall L. Rev. 396 (1962)
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