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New Tax Law Benefits Small Business Owners Congress recently passed and the President has signed yet another new tax law. This latest effort is called the Small Business and Work Opportunity Tax Act of 2007 (the Act).   Incentive Stock Options Incentive stock options (ISOs) received from your employer are an attractive form of compensation. When you sell the stock resulting from the exercise of your options at a gain, your entire profit from selling ISO shares can generally be taxed at lower capital gains rates, assuming you play all your cards right.   IRS Warns Taxpayers of a New Phishing Scam The IRS recently warned taxpayers of a new phishing scam in which a phony IRS email tells recipients they can receive $80 by filling out an online customer satisfaction survey.