Treasury Regulations, Subchapter F, Sec. 301.6039-1
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Sec. 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]
Information Concerning Transactions With Other Persons
