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IRS Issues Proposed Regulations on the Section 6039 Reporting Requirements for Stock Options

The Internal Revenue Service (IRS) has issued proposed regulations relating to the return and information statement requirements under Internal Revenue Code Section 6039. The regulations reflect changes to section 6039 made by section 403 of the Tax Relief and Health Care Act of 2006. The proposed 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. Comments are due by October 15, 2008.

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