### Question
What is the definition of deferral stock?


### Answer
The definition of **deferral stock** is as follows in *26 U.S.C. § 83*:

> stock with respect to which an election is in effect under this subsection

#### Citation:
  - *26 U.S.C. § 83*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME**

