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e-CFR Data is current as of November 19, 2009

Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns

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§ 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]

Information Concerning Transactions With Other Persons

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