Internal Revenue Service April 16, 2015 – Federal Register Recent Federal Regulation Documents

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Reporting for Premium; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction

Document Number: 2015-08746

Type: Rule

Date: 2015-04-16

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to final and temporary regulations (TD 9713) that were published in the Federal Register on March 13, 2015 (80 FR 13233). The final regulations are relating to information reporting by brokers for bond premium and acquisition premium.

https://regulations.justia.com/regulations/fedreg/2015/04/16/2015-08746.html

Reporting for Premium; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction

Document Number: 2015-08745

Type: Proposed Rule

Date: 2015-04-16

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-143040-14) that was published in the Federal Register on Friday, March 13, 2015 (80 FR 13292). The IRS is issuing temporary regulations relating to information reporting by brokers for transactions involving debt instruments and options.

https://regulations.justia.com/regulations/fedreg/2015/04/16/2015-08745.html