# Reporting for Premium; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction
> **IRS** · Final and temporary regulations; correction. · Published 2015-04-16 · Effective 2015-04-16 · 80 FR 20413
## Document
- **Document number:** 2015-08746
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 20413
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/04/16/2015-08746/reporting-for-premium-basis-reporting-by-securities-brokers-and-basis-determination-for-debt)
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