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Pension Resource

Treas. Reg. § 1.422-4

$100,000 limitation for incentive stock options.
CFR 2004 annual edition (revised as of 2004-04-01) · superseded Apr 1, 2005 · last amended by T.D. 8374, 56 FR 61160, Dec. 2, 1991
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Section 422 of the Code, pertaining to qualified stock options, was repealed by section 11801(a)(20) of the Omnibus Budget Reconciliation Act of 1990. In view of the savings provision of section 11821(b) of that act, the regulations under the repealed section 422, which were removed from the Code of Federal Regulations, may be of continuing interest to the public. Those regulations were set forth in 26 CFR 1.422-1 and 1.422-2 as contained in 26 CFR edition revised as of April 1, 1991.
Source credit, amendments & notes

[T.D. 8374, 56 FR 61160, Dec. 2, 1991]

Treas. Reg. § 1.422-4 — $100,000 limitation for incentive stock options. · CFR 2004 annual edition (revised as of 2004-04-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.422-4&asof=2003-01-07 · printed Oct 16, 2026
Implements
I.R.C. § 422 Incentive stock options
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  • REG-106251-08Proposed Sep 29, 2008 — Proposed regulations under section 423 of the Code provide the requirements that must be satisfied in order for a plan to meet the definition of an employee st…

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1997Mar 31, 2005CFR 2004 annual edition (revised as of 2004-04-01) run 127T.D. 8374, 56 FR 61160, Dec. 2, 1991View
Apr 1, 2005currenteCFR editorial change effective 2016-09-09 run 269 FR 70551, Dec. 7, 2004View · Redline (sign in)
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