[Code of Federal Regulations]
[Title 26, Volume 5]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.422-4]

[Page 921]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.422-4  Qualified stock options (prior law).

    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repealed by section 11801(a)(20) of the Omnibus Budget Reconciliation 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that act, the regulations under the repealed section 422, which were 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.

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