26 USC 425: Renumbered ยง424
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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 425: Renumbered §424 Text contains those laws in effect on January 2, 2001
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter D-Deferred Compensation, Etc.PART II-CERTAIN STOCK OPTIONS

[§425. Renumbered §424]