(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.


26 USC § 424(h)(3)

Scoping language

None identified, default scope is assumed to be the parent (part II) of this section.
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