Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-d/part-ii/sec.-422/
Timestamp: 2019-12-06 23:42:41
Document Index: 687189923

Matched Legal Cases: ['§ 422', '§251', '§422', '§102', '§555', '§2662', '§321', '§1847', '§1003', '§422', '§11801', '§ 422', '§422', '§251', '§422', '§102', '§555', '§2662', '§321', '§1847', '§1003', '§422', '§11801']

26 U.S.C. § 422 (2015) - Incentive stock options :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter D - Deferred Compensation, Etc. (Sections 401 - 436) Part II - Certain Stock Options (Sections 421 - 425) Sec. 422 - Incentive stock options
Sec. 422 - Incentive stock options
Contains section 422
Source Credit Added Pub. L. 97-34, title II, §251(a), Aug. 13, 1981, 95 Stat. 256, §422A; amended Pub. L. 97-448, title I, §102(j)(1)-(4), Jan. 12, 1983, 96 Stat. 2373; Pub. L. 98-369, div. A, title V, §555(a)(1), div. B, title VI, §2662(f)(1), July 18, 1984, 98 Stat. 897, 1159; Pub. L. 99-514, title III, §321(a), (b), title XVIII, §1847(b)(5), Oct. 22, 1986, 100 Stat. 2220, 2856; Pub. L. 100-647, title I, §1003(d)(1)(A), (2), Nov. 10, 1988, 102 Stat. 3384; renumbered §422 and amended Pub. L. 101-508, title XI, §11801(c)(9)(A)(i), (C), Nov. 5, 1990, 104 Stat. 1388-524, 1388-525.
Statutes at Large References 78 Stat. 64
94 Stat. 3410
95 Stat. 256, 259
98 Stat. 897, 898
100 Stat. 2220, 2095, 2882
Public and Private Laws Public Law 88-272, Public Law 94-455, Public Law 96-589, Public Law 97-34, Public Law 97-448, Public Law 98-21, Public Law 98-369, Public Law 99-514, Public Law 100-647, Public Law 101-508
26 U.S.C. § 422 (2015)
§422. Incentive stock options(a) In general
(c) Special rules(1) Good faith efforts to value of stock
(d) $100,000 per year limitation(1) In general
(Added Pub. L. 97–34, title II, §251(a), Aug. 13, 1981, 95 Stat. 256, §422A; amended Pub. L. 97–448, title I, §102(j)(1)–(4), Jan. 12, 1983, 96 Stat. 2373; Pub. L. 98–369, div. A, title V, §555(a)(1), div. B, title VI, §2662(f)(1), July 18, 1984, 98 Stat. 897, 1159; Pub. L. 99–514, title III, §321(a), (b), title XVIII, §1847(b)(5), Oct. 22, 1986, 100 Stat. 2220, 2856; Pub. L. 100–647, title I, §1003(d)(1)(A), (2), Nov. 10, 1988, 102 Stat. 3384; renumbered §422 and amended Pub. L. 101–508, title XI, §11801(c)(9)(A)(i), (C), Nov. 5, 1990, 104 Stat. 1388–524, 1388-525.)