26 USC Subtitle A, CHAPTER 1, Subchapter D, PART II: Front Matter
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle A / CHAPTER 1 / Subchapter D / PART II / Front Matter   Next >>
 
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
Jump To: MiscellaneousAmendments

PART II-CERTAIN STOCK OPTIONS

Sec.
421.
General rules.
422.
Incentive stock options.
[422A.
Renumbered.]
423.
Employee stock purchase plans.
424.
Definitions and special rules.
[425.
Renumbered.]

        

Editorial Notes

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.