That's because you're considered to have made a tax - free exchange of those shares for ISO shares. (fairmark.com)
Its proposed exchange of shares for the Fox assets also raises questions about the Roberts» family's voting control and whether Fox would accede to that continued control after receiving its shares. (cnbc.com)
Angelo Advincula represented clients in the Court of Appeals in an action for a refund of erroneously paid capital gains taxes arising from a tax - free exchange of shares. (asialaw.com)