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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter D
Part II
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Part II: CERTAIN STOCK OPTIONS
Section 421: General rules
Section 422: Incentive stock options
[Section 422A: Renumbered § 422]
Section 423: Employee stock purchase plans
Section 424: Definitions and special rules
[Section 425: Renumbered § 424]