26 CFR 301.6039-1
§ 301.6039-1 Information returns and statements required in connection with certain options.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6039-1, § 301.6039-1 Information returns and statements required in connection with certain options, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114158
- Permanent ID
ys:prov:114158@1- SHA-256
454d292da8a7a7922c0169ecd3629501c8d75d30f808eeea421f9cc480cd152c
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Full text
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).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.