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 Rev. Rul. 65-22

1965-1 C.B. 518

Caution: Obsoleted by Rev. Rul. 72-623

Full Text

Rev. Rul. 65-22 /1/

Section 6039 of the Internal Revenue Code of 1954 requires every corporation filing certain returns relating to stock options to furnish a statement to each person whose name appears in the return. The statement is to be furnished on or before January 31 of the year following the calendar year for which the return is made.

An automatic extension has been granted to February 28, 1965, for furnishing these statements on Forms 3921, Exercise of a Qualified or Restricted Stock Option, and 3922, Transfer of Stock Acquired by Certain Options.

/1/ Based on Technical Information Release 675, dated Jan. 12, 1965.