The IRS issues final regulations affecting information reporting for statutory stock options.
Document Excerpt
SUMMARY: This document contains the final regulations relating to the return and information statement requirements under section 6039 of the Internal Revenue Code (Code). These regulations reflect changes to
section 6039 made by section 403 of the Tax Relief and Health Care Act of 2006. These regulations affect corporations that issue statutory stock options and provide guidance to assist corporations in complying
with the return and information statement requirements under section 6039.
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