26 C.F.R. § 301.6039-1. - § 301.6039-1 Information Returns and Statements Required in Connection With Certain Options.

Current as of May 27, 2026

Section 301.6039-1 - § 301.6039-1 Information Returns and Statements Required in Connection With Certain Options.Section 301.6039-1 - § 301.6039-1 Information Returns and Statements Required in Connection With Certain Options.

Section 301.6038-1 - § 301.6038-1 Information Returns Required of U.s. Persons With Respect to Certain Foreign Corporations.Section 301.6039E-1 - § 301.6039e-1 Information Reporting by Passport Applicants.

§ 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).

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

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