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U.S Code last checked for updates: May 21, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter D
Part II
§ 421. General rules
§ 422. Incentive stock options
[§ 422A. Renumbered § 422]
§ 423. Employee stock purchase plans
§ 424. Definitions and special rules
[§ 425. Renumbered § 424]
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