# Reporting for Premium; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction
> **IRS** · Temporary regulations; correcting amendments. · Published 2015-06-05 · Effective 2015-06-05 · 80 FR 31995
## Document
- **Document number:** 2015-13796
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 31995
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/06/05/2015-13796/reporting-for-premium-basis-reporting-by-securities-brokers-and-basis-determination-for-debt)
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