# Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction
> **IRS** · Correcting amendments. · Published 2009-12-22 · Effective 2009-12-22 · 74 FR 67973
## Document
- **Document number:** E9-30348
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 67973
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-12-22
- **Effective date:** 2009-12-22
- **Treasury docket:** TD 9470
## Abstract

This document contains corrections to final regulations (TD 9470) that were published in the Federal Register on Tuesday, November 17, 2009 (74 FR 59087) relating to the return and information statement requirements under section 6039 of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/12/22/E9-30348/information-reporting-requirements-under-internal-revenue-code-section-6039-correction)
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