Reporting for Premium; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction
other · IRS · Rule · Published 2015-04-16 · Effective 2015-04-16 · 80 FR 20413
Document
Document number
2015-08746
Federal Register citation
80 FR 20413
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations; correction.
Category
other
Sub-agency
IRS
Publication date
2015-04-16
Effective date
2015-04-16
Treasury docket
TD 9713
Abstract
This document contains corrections to final and temporary regulations (TD 9713) that were published in the Federal Register on March 13, 2015 (80 FR 13233). The final regulations are relating to information reporting by brokers for bond premium and acquisition premium.