Reporting for Premium; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction
other · IRS · Rule · Published 2015-06-05 · Effective 2015-06-05 · 80 FR 31995
Document
Document number
2015-13796
Federal Register citation
80 FR 31995
CFR reference
26 CFR 1
Type
Rule
Action
Temporary regulations; correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2015-06-05
Effective date
2015-06-05
Treasury docket
TD 9713
Abstract
This document contains amendments to temporary regulations relating to information reporting by brokers for transfers of debt instruments. The amendments change the applicability date of the temporary regulations for reporting certain information on a transfer statement from June 30, 2015, to January 1, 2016. The amendments to the temporary regulations will provide guidance to brokers and their customers.