Implements § 6039Open in workspace
Reg. § 301.6039-1 Information returns and statements required in connection with certain options.
26 CFR § 301.6039-1eCFR, current through 2026-07-14
For provisions relating to information returns and statements required in connection with certain options, see and (Income Tax Regulations).
[T.D. 7275, 38 FR 11346, May 7, 1973]