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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 425

Public Law 119-136

26 U.S.C. § 425

Renumbered § 424]

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Previous ← 26 U.S.C. § 424 — Definitions and special rules Next → 26 U.S.C. § 430 — Minimum funding standards for single-employer defined benefit pension plans

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Legal citation 26 U.S.C. § 425

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US Code, 26 U.S.C. § 425, https://uscode.ecfr.io/title/26/section/425. Public Law 119-136. Retrieved 2026-11-04 from https://uscode.ecfr.io/title/26/section/425