---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schD/ptII"
level: "part"
label: "Part II"
heading: "Certain Stock Options"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schD-ptII"
sections_count: 6
---

# Part II — Certain Stock Options

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter D — Deferred Compensation, Etc.

## Sections

- [§421. General rules](/usc/26/421.md)
- [§422. Incentive stock options](/usc/26/422.md)
- [§422A. Renumbered § 422](/usc/26/422A.md)
- [§423. Employee stock purchase plans](/usc/26/423.md)
- [§424. Definitions and special rules](/usc/26/424.md)
- [§425. Renumbered § 424](/usc/26/425.md)