§6039. Returns required in connection with certain options — Inbound Citations
26 U.S.C. § 6039
Cited by 2 provisions in release 119-102.
Citations to §6039(a)
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(xxii) section 6039(a) (relating to returns required with respect to certain options),
Citations to §6039(b)
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(B) section 6039(b) (relating to information required in connection with certain options),