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United States Code
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Title 26 — Internal Revenue Code
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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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Pt. I
Pension, Profit-Sharing, Stock Bonus Plans, Etc.
Pt. III
Rules Relating to Minimum Funding Standards and Benefit Limitations
›
Part II — Certain Stock Options
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§421
General rules
§422
Incentive stock options
§422A
Renumbered § 422
§423
Employee stock purchase plans
§424
Definitions and special rules
§425
Renumbered § 424
‹
Pt. I
Pension, Profit-Sharing, Stock Bonus Plans, Etc.
Pt. III
Rules Relating to Minimum Funding Standards and Benefit Limitations
›
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