Source: https://www.law.cornell.edu/uscode/text/26/424?qt-us_code_tabs=1
Timestamp: 2016-02-05 23:37:14
Document Index: 321779488

Matched Legal Cases: ['§ 424', '§\u202f221', '§\u202f425', '§\u202f251', '§\u202f102', '§\u202f555', '§\u202f1018', '§\u202f7811', '§\u202f424', '§\u202f11801', '§\u202f1702', '§\u202f555', '§\u202f1855']

26 U.S. Code § 424 - Definitions and special rules | US Law | LII / Legal Information Institute
a transfer from a decedent to an estate or a transfer by request or inheritance;
In applying subsections (e) and (f) for purposes of section [1] 422(a)(2) and 423(a)(2), there shall be substituted for the term “employer corporation” wherever it appears in subsection (e) and (f) the term “grantor corporation” or the term “corporation issuing or assuming a stock option in a transaction to which section 424(a) applies” as the case may be.
(Added Pub. L. 88–272, title II, § 221(a), Feb. 26, 1964, 78 Stat. 71, § 425; amended Pub. L. 97–34, title II, § 251(b)(2)–(4), Aug. 13, 1981, 95 Stat. 259; Pub. L. 97–448, title I, § 102(j)(5), (6), Jan. 12, 1983, 96 Stat. 2373; Pub. L. 98–369, div. A, title V, § 555(b), July 18, 1984, 98 Stat. 898; Pub. L. 100–647, title I, § 1018(l)(1), (2), Nov. 10, 1988, 102 Stat. 3584; Pub. L. 101–239, title VII, § 7811(m)(6), Dec. 19, 1989, 103 Stat. 2412; renumbered § 424 and amended Pub. L. 101–508, title XI, § 11801(c)(9)(A)(i), (F), Nov. 5, 1990, 104 Stat. 1388–524, 1388–525; Pub. L. 104–188, title I, § 1702(h)(13), Aug. 20, 1996, 110 Stat. 1874.)
Pub. L. 98–369, div. A, title V, § 555(c)(3), July 18, 1984, 98 Stat. 898, as amended by Pub. L. 99–514, title XVIII, § 1855(a)(4), Oct. 22, 1986, 100 Stat. 2882, provided that: “The amendment made by subsection (b) [amending this section] shall apply with respect to modifications of options after March 20, 1984.”