---
kind: "section"
citation: "26 U.S.C. § 425"
title: "26"
title_heading: "Internal Revenue Code"
number: "425"
heading: "Renumbered § 424"
status: "renumbered"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/425"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter D — Deferred Compensation, Etc."
  - "Part II — Certain Stock Options"
---

# [§425. Renumbered § 424 — renumbered]