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26 U.S.C. § 6039

Returns required in connection with certain options

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6039, Returns required in connection with certain options, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463941
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Every corporation— Every corporation making a return under subsection (a) shall furnish to each person whose name is set forth in such return a written statement setting forth such information as the Secretary may by regulations prescribe. The written statement required under the preceding sentence shall be furnished to such person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made. For purposes of this section— Any option which the corporation treats as an incentive stock option or an option granted under an employee stock purchase plan shall be deemed to be such an option. A statement is required by reason of a transfer described in subsection (a)(2) of a share only with respect to the first transfer of such share by the person who exercised the option. Any corporation which transfers any share of stock pursuant to the exercise of any option described in subsection (a)(2) shall identify such stock in a manner adequate to carry out the purposes of this section. For definition of—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 96-167(H.R. 5224)1979-12-29
    An act to continue through May 31, 1981, the existing prohibition on the issuance of fringe benefit regulations, and for other purposes.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 97-34(H.R. 4242)1981-08-13
    Economic Recovery Tax Act of 1981
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 101-508(H.R. 5835)1990-11-05
    Omnibus Budget Reconciliation Act of 1990
    House: 227–200Senate: 54–45
  • Amended byPub. L. 105-206(H.R. 2676)1998-07-22
    Internal Revenue Service Restructuring and Reform Act of 1998
    House: 116–292Senate: 96–2
  • Amended byPub. L. 109-432(H.R. 6111)2006-12-20
    Tax Relief and Health Care Act of 2006
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 115-141(H.R. 1625)2018-03-23
    Consolidated Appropriations Act, 2018
    House: 256–167Senate: no recorded tally