Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - INFORMATION AND RETURNSRETURNS AND RECORDS
RECORDS, STATEMENTS, AND SPECIAL RETURNS
Section 301.6039-1 - Information returns and statements required in connection with certain options

26 C.F.R. § 301.6039-1

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Current through May 31, 2024
Section 301.6039-1 - Information returns and statements required in connection with certain options

For provisions relating to information returns and statements required in connection with certain options, see §§ 1.6039-1 and 1.6039-2 of this chapter (Income Tax Regulations).

26 C.F.R. §301.6039-1

T.D. 7275, 38 FR 11346, May 7, 1973