U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter D—Deferred Compensation, Etc. (§§ 401—436) > PART II—CERTAIN STOCK OPTIONS (§§ 421—425)