# Basis in Interests in Tax-Exempt Trusts
> **IRS** · Rule · Published 2015-09-16 · 80 FR 55543
## Document
- **Document number:** C1-2015-19846
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 55543
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-09-16
- **Treasury docket:** TD 9729
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/09/16/C1-2015-19846/basis-in-interests-in-tax-exempt-trusts)
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