statutory option stock
Defined in 1 place of the United States Code.
For purpose of subparagraph (A), the term “statutory option stock” means any stock acquired through the exercise of a qualified stock option, an incentive stock option, an option granted under an employee stock purchase plan, or a restricted stock option.
Source
- 1994–199626 U.S.C. § 424Internal Revenue Code · Definitions and special rules · for purposes of this part
For purpose of subparagraph (A), the term “statutory option stock” means any stock acquired through the exercise of an incentive stock option or an option granted under an employee stock purchase plan.
Source
- 1996–present26 U.S.C. § 424Internal Revenue Code · Definitions and special rules · for purposes of this part