U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter D—Deferred Compensation, Etc.Title 26PartPart II—Certain Stock OptionsContents§ 421. General rules§ 422. Incentive stock options[§422A. Renumbered §422]§ 423. Employee stock purchase plans§ 424. Definitions and special rules[§425. Renumbered §424]