# Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options; Correction
> **IRS** · Final regulations; correction. · Published 2016-04-27 · Effective 2016-04-27 · 81 FR 24702
## Document
- **Document number:** 2016-09698
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 24702
- **CFR reference:** 26 CFR 1
- **Publication date:** 2016-04-27
- **Effective date:** 2016-04-27
- **Treasury docket:** TD 9750
## Abstract

This document contains corrections to final regulations (TD 9750) that published in the Federal Register on Thursday, February 18, 2016 (81 FR 8149). The final regulations relates to information reporting by brokers for transactions involving debt instruments and options, including the reporting of original issue discount (OID) on tax-exempt obligations, the treatment of certain holder elections for reporting a taxpayer's adjusted basis in a debt instrument, and transfer reporting for section 1256 options and debt instruments.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/04/27/2016-09698/reporting-of-original-issue-discount-on-tax-exempt-obligations-basis-and-transfer-reporting-by)
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