TaxationElliot Pisem and David E. Kahen, New York Law Journal
Can Capital Gain Rates Apply to Income From Phantom Stock?
In their Taxation column, Elliot Pisem and David Kahen discuss 'Hurford Investments No. 2 v. Commissioner', which underscores the continued potential for confusion as to the consequences of transfers of compensatory rights in non-arm's length transactions, and continued uncertainty regarding the scope of §1234A.
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