View all text of Subjgrp 54 [§ 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).