modification

(3) Definition of modification The term “modification” means any change in the terms of the option which gives the employee additional benefits under the option, but such term shall not include a change in the terms of the option— (A) attributable to the issuance or assumption of an option under subsection (a); (B) to permit the option to qualify under section 423(b)(9); or (C) in the case of an option not immediately exercisable in full, to accelerate the time at which the option may be exercised.

Source

26 USC § 424(h)(3)


Scoping language

None identified. Default scope is assumed to be the entire title.
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