[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6039-1] [Page 25] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Information and Returns 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 Sec. Sec. 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