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Treasury Regulations · 26 CFR Part 1

Certain Stock Options (§§ 1.421-1 to 1.436-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.421-1 Meaning and use of certain terms.
  2. § 1.421-2 General rules.
  3. § 1.422-1 Incentive stock options; general rules.
  4. § 1.422-2 Incentive stock options defined.
  5. § 1.422-3 Stockholder approval of incentive stock option plans.
  6. § 1.422-4 $100,000 limitation for incentive stock options.
  7. § 1.422-5 Permissible provisions.
  8. § 1.423-1 Applicability of section 421(a).
  9. § 1.423-2 Employee stock purchase plan defined.
  10. § 1.424-1 Definitions and special rules applicable to statutory options.
  11. § 1.425-1.429 [Reserved]
  12. § 1.430(a)-1 Determination of minimum required contribution.
  13. § 1.430(d)-1 Determination of target normal cost and funding target.
  14. § 1.430(f)-1 Effect of prefunding balance and funding standard carryover balance.
  15. § 1.430(g)-1 Valuation date and valuation of plan assets.
  16. § 1.430(h)(2)-1 Interest rates used to determine present value.
  17. § 1.430(h)(3)-1 Mortality tables used to determine present value.
  18. § 1.430(h)(3)-2 Plan-specific substitute mortality tables used to determine present value.
  19. § 1.430(i)-1 Special rules for plans in at-risk status.
  20. § 1.430(j)-1 Payment of minimum required contributions.
  21. § 1.431(c)(6)-1 Mortality tables used to determine current liability.
  22. § 1.432 [Reserved]
  23. § 1.432(e)(9)-1 Benefit suspensions for multiemployer plans in critical and declining status.
  24. § 1.433(h)(3)-1 Mortality tables used to determine current liability.
  25. § 1.434-1.435 [Reserved]
  26. § 1.436-0 Table of contents.
  27. § 1.436-1 Limits on benefits and benefit accruals under single employer defined benefit plans.
  28. § 1.437-1.440 [Reserved]