26 USC 422
§ 422 - Incentive stock options
- § 422 - Incentive stock options
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter D— Deferred Compensation, Etc.
- Notes
- Editorial Notes
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date
- Savings Provision
- Treatment of Options as Incentive Stock Options
- Plan Amendments Not Required Until January 1, 1989