### Question
How does CERTAIN STOCK OPTIONS define statutory option stock?


### Answer
Under *26 U.S.C. § 424*, **statutory option stock** is defined as:

> any stock acquired through the exercise of an incentive stock option or an option granted under an employee stock purchase plan

#### Citation:
  - *26 U.S.C. § 424*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART II-CERTAIN STOCK OPTIONS**

