Rhode Island General Laws > Chapter 44-39.3 – Exclusion for Qualifying Options
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§ 44-39.3-1 | Exclusion for qualifying options |
§ 44-39.3-2 | Residency |
§ 44-39.3-3 | Qualifying corporation |
Terms Used In Rhode Island General Laws > Chapter 44-39.3 - Exclusion for Qualifying Options
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8