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Internal Revenue Bulletin:  2008-37 

September 15, 2008 


Table of Contents

REG-103146-08 REG-103146-08

Proposed regulations provide guidance under section 6039 of the Code, which requires corporations to file an information return with the IRS and furnish a written statement to each employee regarding: (i) the corporation's transfer of stock pursuant to the employee's exercise of an incentive stock option described in section 422(b); and (ii) transfers of stock by the employee where the stock was acquired pursuant to the exercise of an option described in section 423(c). The time and manner for filing a return and furnishing statements to employees, as well as the information to be contained in the return and furnished to employees, are addressed in these proposed regulations.

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