1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Information and Returns
  6. Topic - Returns and Records
  7. Subtopic - records, statements, and special returns
  8. 26 CFR § 301.6039-1
26 CFR § 301.6039-1
Information returns and statements required in connection with certain options
June 25, 2020
CFR

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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§ 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations
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§ 301.6039E-1 Information reporting by passport applicants

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