Treasury Regulations (26 C.F.R.)
26 CFR § 301.6039-1
Information returns and statements required in connection with certain options.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 301.6012-2 · Required use of electronic form for income tax returns of…
- 301.6013-1 · Joint returns of income tax by husband and wife.
- 301.6014-1 · Income tax return—tax not computed by taxpayer.
- 301.6015-1 · Declaration of estimated income tax by individuals.
- 301.6016-1 · Declarations of estimated income tax by corporations.
- 301.6017-1 · Self-employment tax returns.
- 301.6018-1 · Estate tax returns.
- 301.6019-1 · Gift tax returns.
- 301.6020-1 · Returns prepared or executed by the Commissioner or other…
- 301.6021-1 · Listing by district directors of taxable objects owned by…
- 301.6031(a)-1 · (a)-1 Return of partnership income.
- 301.6032-1 · Returns of banks with respect to common trust funds.
- 301.6033-1 · Returns by exempt organizations.
- 301.6033-4 · Required filing in electronic form for returns by…
- 301.6033-5 · Disclosure by tax-exempt entities that are parties to…
- 301.6034-1 · Returns by trusts described in section 4947(a)(2) or…
- 301.6036-1 · Notice required of executor or of receiver or other like…
- 301.6037-1 · Return of electing small business corporation.
- 301.6037-2 · Required use of electronic form for returns of electing…
- 301.6038-1 · Information returns required of U.S. persons with respect…
- 301.6039-1 · Information returns and statements required in connection…
- 301.6039E-1 · Information reporting by passport applicants.
- 301.6041-1 · Returns of information regarding certain payments.
- 301.6042-1 · Returns of information regarding payments of dividends and…
- 301.6043-1 · Returns regarding liquidation, dissolution, termination,…
- 301.6044-1 · Returns of information regarding payments of patronage…
- 301.6046-1 · Returns as to organization or reorganization of foreign…
- 301.6047-1 · Information relating to certain trusts and annuity and…
- 301.6049-1 · Returns regarding payments of interest.
- 301.6050A-1 · Information returns regarding services performed by…
- 301.6050M-1 · Information returns relating to persons receiving…
- 301.6051-1 · Receipts for employees.
- 301.6052-1 · Information returns and statements regarding payment of…
- 301.6056-1 · Rules relating to reporting by applicable large employers…
- 301.6056-2 · Electronic furnishing of statements.
- 301.6057-1 · Employee retirement benefit plans; identification of…
- 301.6057-2 · Employee retirement benefit plans; notification of change…
- 301.6057-3 · Required use of electronic form for filing requirements…
- 301.6058-1 · Information required in connection with certain plans of…
- 301.6058-2 · Required use of electronic form for filing requirements…