# Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions; Correction
> **IRS** · Final rule; correction. · Published 2024-08-16 · Effective 2024-09-09 · 89 FR 66563
## Document
- **Document number:** 2024-17946
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 66563
- **CFR reference:** 26 CFR 1
- **Publication date:** 2024-08-16
- **Effective date:** 2024-09-09
- **Treasury docket:** TD 10000
## Abstract

This document includes corrections to the final regulations (Treasury Decision 10000) published in the Federal Register on Tuesday, July 9, 2024, regarding information reporting and the determination of amount realized and basis for certain digital asset sales and exchanges.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/08/16/2024-17946/gross-proceeds-and-basis-reporting-by-brokers-and-determination-of-amount-realized-and-basis-for)
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