Internal Revenue Service November 7, 2023 – Federal Register Recent Federal Regulation Documents

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Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions

Document Number: 2023-24608

Type: Proposed Rule

Date: 2023-11-07

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

This document reschedules and changes to telephonic-only the public hearing originally scheduled for November 7, 2023, for a notice of proposed rulemaking (REG-122793-19) that was published in the Federal Register on Tuesday, August 29, 2023. The rescheduled hearing will be held on November 13, 2023, at 10 a.m. ET by telephone only. The proposed regulations relate to information reporting by brokers, the determination of amount realized and basis, and backup withholding, for certain digital asset sales and exchanges.

https://regulations.justia.com/regulations/fedreg/2023/11/07/2023-24608.html