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Overview of Section 6039: IRS Interim Guidance on Information Returns to Be Filed with the IRS for ISOs and ESPPs
Wilson Sonsini Goodrich & Rosati 
Dec. 27, 2007 Excerpt: The time and manner in which to file the information return to the IRS is to be set forth in regulations. However, the IRS has yet to issue regulations addressing this particular requirement. As a result, the IRS has temporarily waived the obligation to file an information return to the IRS for stock transfers covered under Section 6039. There is still, however, the existing requirement to furnish employees with a written statement containing certain specific information as provided in the current regulations. MORE >> |
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