Information and Returns›records, statements, and special returns

§ 301.6039-1 Information returns and statements required in connection with certain…

26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States

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]

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 26 C.F.R. Part 301 — Procedure And Administration

26 C.F.R. Part 301 — Procedure And Administration

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.