26 USC Subtitle A, CHAPTER 1, Subchapter D, PART II: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC Subtitle A, CHAPTER 1, Subchapter D, PART II: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter D-Deferred Compensation, Etc.PART II-CERTAIN STOCK OPTIONS
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PART II-CERTAIN STOCK OPTIONS

Sec.
421.
General rules.
422.
Incentive stock options.
423.
Employee stock purchase plans.
424.
Definitions and special rules.

        

Amendments

1990- Pub. L. 101–508, title XI, §11801(b)(6), (c)(9)(A)(ii), Nov. 5, 1990, 104 Stat. 1388–522 , 1388-524, struck out items 422 "Qualified stock options" and 424 "Restricted stock options" and redesignated items 422A and 425 as 422 and 424, respectively.

1981- Pub. L. 97–34, title II, §251(b)(6), Aug. 13, 1981, 95 Stat. 259 , added item 422A.

1964- Pub. L. 88–272, title II, §221(a), Feb. 26, 1964, 78 Stat. 63 , substituted "CERTAIN STOCK OPTIONS" for "MISCELLANEOUS PROVISIONS" in part II heading, and "General rules" for "Employee stock options" in item 421, and added items 422–425.