26 CFR §301.6039-1 — -1 Information returns and statements required in connection with certain options.
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).