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Title 26
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Subtitle A Income Taxes
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Chapter 1 NORMAL TAXES AND SURTAXES
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Subchapter D Deferred Compensation, Etc.
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Part II CERTAIN STOCK OPTIONS
/ Section 422A
Public Law 119-73 (01/23/2026)
26 U.S.C. § 422A
Renumbered § 422]
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26 U.S.C. § 422 — Incentive stock options
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26 U.S.C. § 423 — Employee stock purchase plans