the IRS regulations establish a good faith rule for determining the fair market value of stock on the date of grant of an option.26 As discussed above, the IRS has not formally adopted or applied the ISO standards, including the relatively deferential good faith rule, for IRC Section 162(m...
made pursuant to section 218 of the Social Security Act (relating to coverage of State and local employees), and if the allowance of a credit or refund of such overpayment is otherwise prevented by the operation of any law or rule of law other thansection 7122(relating to compromises), such...