26 C.F.R. § 301.6039-1

Information returns and statements required in connection with certain options.

Last amended: 2016Year: 2026Length: 33 wordsOfficial source

Cite as 26 C.F.R. § 301.6039-1 (2026)

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). [T.D. 7275, 38 FR 11346, May 7, 1973]
Cross-references to the CFR
1.6039-1
26 C.F.R. § 301.6039-1: Information returns and statements required in connection with certain options. | Justis AI