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Home / Title 26 / Subtitle A Income Taxes / Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter D Deferred Compensation, Etc. / Part II CERTAIN STOCK OPTIONS / Section 422A

Public Law 119-136

26 U.S.C. § 422A

Renumbered § 422]

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Previous ← 26 U.S.C. § 422 — Incentive stock options Next → 26 U.S.C. § 423 — Employee stock purchase plans

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Legal citation 26 U.S.C. § 422A

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US Code, 26 U.S.C. § 422A, https://uscode.ecfr.io/title/26/section/422a. Public Law 119-136. Retrieved 2026-11-04 from https://uscode.ecfr.io/title/26/section/422a