26 USC 423
§ 423 - Employee stock purchase plans
- § 423 - Employee stock purchase plans
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter D— Deferred Compensation, Etc.
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1976 Amendment
- Effective Date
- Regulations
- Savings Provision
- Plan Amendments Not Required Until January 1, 1989
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