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Section 6039 of the Internal Revenue Code (Section 6039) requires corporations to file returns with the Internal Revenue Service (IRS) and provide information statements to employees...
In January 2011, Employers must furnish each employee who exercised incentive stock options ("ISOs") or sold or otherwise transferred shares acquired under an employee stock purchase plan ("ESPP") during 2010 with a detailed information statement by January 31, 2011, and must also file an information return with the Internal Revenue Service (the "IRS") by February 28, 2011