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Rule

Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction

Document Details

Information about this document as published in the Federal Register.

Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correcting amendments.

SUMMARY:

This document contains corrections to final regulations (TD 9470) that were published in the Federal Register on Tuesday, November 17, 2009 (74 FR 59087) relating to the return and information statement requirements under section 6039 of the Internal Revenue Code.

DATES:

This correction is effective on December 22, 2009, and is applicable on November 17, 2009.

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FOR FURTHER INFORMATION CONTACT:

Thomas Scholz or Ilya Enkishev, (202) 622-6030 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The final regulations (TD 9470) that are the subject of this document are under section 6039 of the Internal Revenue Code.

Need for Correction

As published, the final regulations (TD 9470) contain errors that may prove to be misleading and are in need of clarification.

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List of Subjects in 26 CFR Part 1

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Correction of Publication

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Accordingly,

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PART 1—INCOME TAXES

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Authority: 26 U.S.C. 7805 * * *

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1. Revising the heading of paragraph (b).

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2. Revising the first and second sentences of paragraph (e)(2).

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The revisions read as follows:

Statements to persons with respect to whom information is reported.
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(b) Requirement of statement with respect to stock purchased under an employee stock purchase plan under section 6039(b).

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(e) * * *

(2) * * * Notwithstanding § 1.6039-1(f), corporations must furnish information statements to employees in accordance with this section for stock transfers that are subject to § 1.6039-1(a) and (b), and occur during the 2007, 2008 and 2009 calendar years. For purposes of furnishing information statements for stock transfers that occur during the 2007 or 2008 calendar years, taxpayers may rely on § 1.6039-1 of the 2004 final regulations (69 FR 46401) or § 1.6039-2 of the 2008 proposed regulations (REG-103146-08) (73 FR 40999). * * *

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LaNita Van Dyke,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

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[FR Doc. E9-30348 Filed 12-21-09; 8:45 am]

BILLING CODE 4830-01-P