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2015-03-13
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Reporting for Premium; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options
Rules and Regulations
D09002ee1c177203f
D09002ee1c17720da
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains final regulations relating to information reporting by brokers for bond premium and acquisition premium. This document also contains final and temporary regulations relating 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. The regulations in this document provide guidance to brokers and payors and to their customers. The text of the temporary regulations in this document also serves as the text of the proposed regulations (REG-143040-14) set forth in the Proposed Rules section in this issue of the Federal Register.
80 FR 13233
https://www.govinfo.gov/app/details/FR-2015-03-13/2015-05648
2015-05648
fr13mr15-15
RIN 1545-BL46
RIN 1545-BM60
4830-01-P
TD 9713
https://www.govinfo.gov/app/details/FR-2015-03-13/2015-05648
https://www.govinfo.gov/content/pkg/FR-2015-03-13/html/2015-05648.htm
https://www.govinfo.gov/content/pkg/FR-2015-03-13/pdf/2015-05648.pdf
Income Taxes
Reporting and Recordkeeping Requirements
7 p.
13233
13239
80 FR 13233
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BL46
RIN 1545-BL46
Regulation Identification Number 1545-BM60
RIN 1545-BM60
Reporting for Premium; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Federal Register Vol. 80, Issue
RULE
2015-05648
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2015-03-13
TD 9713
4830-01-P
2015-05648
Final and temporary regulations.
This document contains final regulations relating to information reporting by brokers for bond premium and acquisition premium. This document also contains final and temporary regulations relating 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. The regulations in this document provide guidance to brokers and payors and to their customers. The text of the temporary regulations in this document also serves as the text of the proposed regulations (REG-143040-14) set forth in the Proposed Rules section in this issue of the Federal Register.
Effective date: These regulations are effective on March 13, 2015.
Pamela Lew of the Office of the Associate Chief Counsel (Financial Institutions and Products) at (202) 317-7053 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Reporting for Premium:
Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options
,
Federal Register
Vol. 80, no. 49
Office of the Federal Register, National Archives and Records Administration
2015-03-13
continuing
daily
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291 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2015-03-13
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0042-1219
0364-1406
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000582072
f:fr13mr15
https://www.govinfo.gov/app/details/FR-2015-03-13
https://www.govinfo.gov/content/pkg/FR-2015-03-13/pdf/FR-2015-03-13.pdf
https://www.govinfo.gov/content/pkg/FR-2015-03-13/xml/FR-2015-03-13.xml
fdlp
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DGPO
2015-03-13
2023-10-12
FR-2015-03-13
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eng
FR
FR-2015-03-13
80
49