5 pages. "This document contains proposed regulations relating to the return and information statement requirements under section 6039 ... [which] reflect changes [made by] the Tax Relief and Health Care Act of 2006. These proposed regulations affect corporations that issue statutory stock options ... [under sections 422 or 423]. As amended by the Act, section 6039 requires corporations to file an information return with the IRS, in addition to providing employees with an information statement, following a stock transfer. The time and manner for filing a return with the IRS, as well as the information to be contained in the return and furnished to employees, is addressed in these proposed regulations. Section 6039, as amended by the Act, applies to stock transfers occurring on or after January 1, 2007."  MORE >>