# Information Reporting Requirements Under Internal Revenue Code Section 6039
> **IRS** · Final regulations. · Published 2009-11-17 · Effective 2009-11-17 · 74 FR 59087
## Document
- **Document number:** E9-27451
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 59087
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-11-17
- **Effective date:** 2009-11-17
- **Treasury docket:** TD 9470
## Abstract

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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/11/17/E9-27451/information-reporting-requirements-under-internal-revenue-code-section-6039)
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