Rev. Rul. 65-72

The Internal Revenue Service will not require that certain information prescribed on Form 3921, Exercise of a Qualified or Restricted Stock Option, be supplied for the calendar year 1964.

The information reporting requirements set forth in items (4), (5), (7), (8), and (9) of Form 3921 will not be applicable with respect to transfers of stock during calendar year 1964 pursuant to the exercise of such options. Accordingly, a Form 3921 return filed for 1964, and containing the data prescribed in items 1, 2, 3, 6, and 10 of such form shall be deemed a complete reporting of the information required under section 6039(a)(1) of the Internal Revenue Code of 1954.

Thus, the reporting requirement will be satisfied if the return contains the name, address, and employer identification number of the corporation transferring the stock; the name, address, and identifying number of the person to whom the stock is transferred; the name of the corporation whose stock is transferred (if other than the corporation transferring the stock); and the date of transfer and the number of shares transferred.

¹ Based on Technical Information Release 690, dated Feb. 8, 1965.