[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 208]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6039-2  Statements to persons with respect to whom information 
is furnished.

    (a) Requirement and form of statement. Every corporation required to 
make a return on Form 3921 or 3922 under section 6039(a) and Sec.  
1.6039-1 shall furnish to each person whose identifying number is (or 
should be) shown on such return a written statement containing the 
information required to be shown on such return. This requirement may be 
met by furnishing a copy of the appropriate return to such person. A 
statement shall be considered to be furnished to a person within the 
meaning of this section if it is mailed to such person at his last known 
address.
    (b) Time for furnishing statements--(1) In general. Each statement 
required by this section to be furnished to any person for a calendar 
year shall be furnished to such person on or before January 31, of the 
year following the year for which the statement is required.
    (2) Extension of time. For good cause shown upon written application 
of the corporation required to furnish statements under this section, 
the district director may grant an extension of time not exceeding 30 
days in which to furnish such statements. The application shall be 
addressed to the district director with whom the income tax returns of 
the applicant-corporation are filed and shall contain a full recital of 
the reasons for requesting the extension to aid the district director in 
determining the period of the extension, if any, which will be granted. 
Such a request in the form of a letter to the district director signed 
by the applicant (or its agent) will suffice as an application. The 
application shall be filed on or before the date prescribed in 
subparagraph (1) of this paragraph for furnishing the statements 
required by this section.
    (3) Last day for furnishing statement. For provisions relating to 
the time for performance of an act when the last day prescribed for 
performance falls on Saturday, Sunday, or a legal holiday, see Sec.  
301.7503-1 of this chapter (Regulations on Procedure and 
Administration).
    (c) Penalty. For provisions relating to the penalty provided for 
failure to furnish a statement under this section, see Sec.  301.6678-1 
of this chapter (Regulations on Procedure and Administration).

[T.D. 6887, 31 FR 8814, June 24, 1966]