Letter I
business
ISO (Incentive Stock Option)
A type of stock option that, if statutory requirements are satisfied, receives favorable tax treatment under IRC Section 422, with no ordinary income on exercise (subject to AMT) and capital gain on qualifying dispositions.
Related terms
More legal terms starting with I
Looking for citation help? How to cite law · Citation methodology
See also: Full glossary index
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.