Sec. 421. General rules. 422. Incentive stock options. [422A. Renumbered.] 423. Employee stock purchase plans. 424. Definitions and special rules. [425. Renumbered.]

1990—Pub. L. 101–508, title XI, § 11801(b)(6), (c)(9)(A)(ii),Nov. 5, 1990, 104 Stat. 1388–522, 1388–524, struck out items 422 “Qualified stock options” and 424 “Restricted stock options” and redesignated items 422A and 425 as 422 and 424, respectively.
1981—Pub. L. 97–34, title II, § 251(b)(6),Aug. 13, 1981, 95 Stat. 259, added item 422A.
1964—Pub. L. 88–272, title II, § 221(a),Feb. 26, 1964, 78 Stat. 63, substituted “CERTAIN STOCK OPTIONS” for “MISCELLANEOUS PROVISIONS” in part II heading, and “General rules” for “Employee stock options” in item 421, and added items 422–425.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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