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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter D — Deferred Compensation, Etc.
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Part II — Certain Stock Options
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[§422A. Renumbered § 422 — renumbered]
‹
§422
Incentive stock options
§423
Employee stock purchase plans
›
[§422A. Renumbered § 422 — renumbered]
Document Info
Citation
26 U.S.C. § 422A
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Status
renumbered
Release Point
119-102 (Pub. L. 102, 119th Cong.) · July 12, 2026
History
Changed in
1
of 383 releases.
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26 U.S.C. § 422A
‹
§422
Incentive stock options
§423
Employee stock purchase plans
›
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