6 pages. Excerpt: These final regulations will apply as of January 1, 2007. However, taxpayers are not required to comply with the return requirements of Sec. 1.6039-1(a) and (b) of these final regulations for stock transfers that occur during the 2007, 2008 and 2009 calendar years. Notwithstanding the waiver of the return requirements for 2007, 2008 and 2009 stock transfers, taxpayers must furnish information statements to employees for such stock transfers.