26 CFR 301.6039-1 - Information returns and statements required in connection with certain options.

Regulations last checked for updates: Dec 18, 2025

Title 26 - Internal Revenue last revised: Nov 24, 2025

View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]

§ 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]

authority: 26 U.S.C. 7805.

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6039-1