This excerpt taken from the ATVI DEF 14A filed Jul 29, 2005.
Tax Treatment of the Company
The Company will be entitled to a deduction in connection with the disposition of shares acquired under the Domestic Purchase Plan only to the extent that the employee recognized ordinary income on a disqualifying
disposition of the shares. The Company will treat any transfer of record ownership of shares, including a transfer to a broker or nominee or into "street name," as a disposition, unless it is notified to the contrary. In order to enable the Company to learn of disqualifying dispositions and ascertain the amount of the deductions to which it its entitled, employees will be required to notify the Company in writing of the date and terms of any disqualifying disposition of shares purchased under the Domestic Purchase Plan.