# Returns of Information of Brokers and Barter Exchanges; Furnishing Statement Required With Respect to Certain Substitute Payments
> **IRS** · Rule · Published 2014-04-17 · 79 FR 21617
## Document
- **Document number:** 2014-08935
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 21617
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-04-17
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/04/17/2014-08935/returns-of-information-of-brokers-and-barter-exchanges-furnishing-statement-required-with-respect-to)
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