Examlex
For incentive stock options, the value of the options that is expensed as compensation in a given year creates a permanent, unfavorable book-tax difference.
Administrative Law
The collection of rules and decisions made by administrative agencies to fill in particular details missing from constitutions and statutes.
Substantive Rules
Laws that define, describe, regulate, and create legal rights and obligations, as opposed to procedural laws that dictate the methods through which these rights and obligations are enforced.
Constitutional Law
The general limits and powers of a government as interpreted from its written constitution.
Federal Privacy Act
A United States legislation aimed at protecting the privacy of individuals by regulating how the federal government collects, maintains, and uses personal information.
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