Part III – Administrative, Procedural, and Miscellaneous IRS Notice 2008-8 - Information Reporting Requirements Under Internal Revenue Code § 6039 This notice clarifies that the information reporting requirements under section 6039 of the Code apply to certain stock transfers occurring on or after January 1, 2007. Because new regulations under section 6039 have not yet been issued, the IRS is waiving the obligation to make an information return for 2007 stock transfers governed by section 6039. This notice explains, however, that corporations should continue to furnish to employees the information, required by and in accordance with existing section 1.6039–1, with respect to such stock transfers. Related Links:
Saturday, January 26, 2008
IRS Notice 2008-8 - Information Reporting Requirements Under Internal Revenue Code § 6039
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