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§ 425 Renumbered § 424]

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

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

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§ 425 Renumbered § 424]

[§ 425. Renumbered § 424]

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I.R.C. § 425

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

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