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§ 422A Renumbered § 422]

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Sections in this part

§ 421 General rules
§ 422 Incentive stock options
§ 422A Renumbered § 422]
§ 423 Employee stock purchase plans
§ 424 Definitions and special rules

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§422A Subtitle A › CHAPTER 1 › Subchapter D › PART II

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§ 422A Renumbered § 422]

[§ 422A. Renumbered § 422]

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I.R.C. § 422A

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Source data current as of October 16, 2026 · IRC data: OLRC · Regulations data: eCFR

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