...corporations within the 3-month period preceding the time of exercise. (b) Restricted stock option. For the purposes of this part, the term "restricted stock...granted by the employer corporation or its parent or subsidiaries corporation, to purchase stock of any of such corporations but only if — (1) at the...

...Restricted stock option. The term "restricted stock option" means an option granted after February 26, 1945, to an individual, for any reason connected with his...purchase stock of any of such corporations, but only if — (A) At the time such option is granted the option price Is at least 85 per centum of the fair market...

...the date of the granting of the option nor within 6 months after the transfer of such share to frim, and (2) At the time he exercises such option— (A)...corporation, if granted by the employer corporation or It» parent or subsidiary corporation, tu purchase stock of any of such corporations, but only if —...

...Restricted stock option. The term "restricted stock option" means an option granted after February 26, 1945, to an individual, for any reason connected with his...purchase stock of any of such corporations, but only if — (A) At the time such option is granted — (i) The option price is at least 85 percent of the fair...

...general (DA "restricted stock option" is an option granted after February 26, 1945, to an individur.1, for any reason connected with his employment by a...to purchase stock of any of such corporations, but, except in the case of options described in subparagraph (2) of this paragraph, only If— (i) At the...

...February 26, 1945, and before January 1, 1964 (or, if it meets the requirements of section 424(c)(3), an option granted after December 31, 1963), to an...corporation, if granted by the employer corporation or a related corporation, to purchase stock of any such corporations, but, except in the case of options...

...option. (a) In general. (1)A "restricted stock option" is an option granted after February 26, 1945, to an individual, for any reason connected with his...the employer corporation or its parent or subsidiary corporat'on, to purchase stock of any of such corporations, but, except in the case of options described...

...option is a restricted stock option if— (i) Such option is granted after February 26, 1945, to such individual, for any reason connected with his employment...corporation, if granted by the employer corporation or a related corporation, to purchase stock of any of such corporations; (il) At the time such option...

...stock option. — The term "restricted stock option" means an option granted after February 26, 1945, to an individual, for any reason connected with his...purchase stock of any of such corporations, but only if — Taxable Years Beginning in 1952 Taxable Years Beginning in 1951 Taxable Years Beginning in 1950...

...STOCK OPTION. — The term "restricted stock option" means an option granted after February 26, 1945, SV SV U — (A) at the time such option is granted — (i) the option price is at least 85 percent of the fair...