Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6039&num=0&edition=prelim
Timestamp: 2020-04-01 22:11:52
Document Index: 258498405

Matched Legal Cases: ['§ 6039', '§221', '§1906', '§7', '§251', '§11801', '§6023', '§403', '§401', '§403', '§11801', '§251', '§403']

[USC02] 26 USC 6039: Returns required in connection with certain options
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26 USC 6039: Returns required in connection with certain options Text contains those laws in effect on March 31, 2020
Every corporation-
For definition of-
(2) the term "employee stock purchase plan", see section 423(b).
(Added Pub. L. 88–272, title II, §221(b)(1), Feb. 26, 1964, 78 Stat. 73 ; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 96–167, §7(a), Dec. 29, 1979, 93 Stat. 1276 ; Pub. L. 97–34, title II, §251(b)(5), Aug. 13, 1981, 95 Stat. 259 ; Pub. L. 101–508, title XI, §11801(c)(9)(J), Nov. 5, 1990, 104 Stat. 1388–526 ; Pub. L. 105–206, title VI, §6023(20), July 22, 1998, 112 Stat. 825 ; Pub. L. 109–432, div. A, title IV, §403(a), (b), (c)(3), (4), Dec. 20, 2006, 120 Stat. 2954 , 2955; Pub. L. 115–141, div. U, title IV, §401(a)(259), Mar. 23, 2018, 132 Stat. 1196 .)
2018-Subsec. (d)(2). Pub. L. 115–141 amended par. (2) generally. Prior to amendment, par. (2) read as follows: "the term 'employee stock purchase plan' see section 423(b)."
2006-Pub. L. 109–432, §403(c)(3), substituted "Returns" for "Information" in section catchline.
1998-Subsec. (a)(1). Pub. L. 105–206 inserted "to any person" after "transfers".
1990-Subsec. (a)(1), (2). Pub. L. 101–508, §11801(c)(9)(J)(i), added pars. (1) and (2) and struck out former pars. (1) and (2) which read as follows:
"(2) which in any calendar year records (or has by its agent recorded) a transfer of the legal title of a share of stock-
1981-Subsec. (a)(1). Pub. L. 97–34, §251(b)(5)(A), inserted ", an incentive stock option," after "qualified stock option".
1979-Subsec. (a). Pub. L. 96–167 substituted "Furnishing of information" for "Requirement of reporting" in heading, and in closing par. substituted provisions relating to the furnishing, on or before Jan. 31 of the following calendar year, a written statement in such manner and setting forth such information, as prescribed by regulation for provisions prescribing the making of a return at such time and in such manner as prescribed by regulation, determining qualified stock options, restricted stock options or options granted under an employee stock purchase plan to be options under the provisions of this section, and restricting the necessity of a return only to the first transfer of such share.
Pub. L. 109–432, div. A, title IV, §403(d), Dec. 20, 2006, 120 Stat. 2955 , provided that: "The amendments made by this section [amending this section and section 6724 of this title] shall apply to calendar years beginning after the date of the enactment of this Act [Dec. 20, 2006]."