Part II – Certain Stock Options

Certain Stock Options

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter D > Part II

Details

• Reference: Part II
• Legend: Certain Stock Options
• USCode Year: 2013

Provision Content

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-410 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-410, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-419 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-419, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-408A in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-408A, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-419A in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-419A, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter D/Part II/Section 421 – General Rules
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part II/Section 422 – Incentive Stock Options
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part II/Section 422A – [Renumbered §422]
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part II/Section 423 – Employee Stock Purchase Plans
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part II/Section 424 – Definitions and Special Rules
• Title 26/Subtitle A/Chapter 1/Subchapter D/Part II/Section 425 – [Renumbered §424]