26 C.F.R. § 301.6039-1 Information returns and statements required in connection with certain options.
Title 26 - Internal Revenue
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
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6039-1 Information returns and statements required in connection with certain options.