In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to information reporting by brokers for transactions involving debt instruments and options, including the reporting of original issue discount (OID) and acquisition premium 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 text of those regulations also serves as the text of these proposed regulations.
Document
Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to information reporting by brokers for transaction...
Legal Citation
Federal Register Citation
Use this for formal legal and research references to the published document.
80 FR 13292
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options,” thefederalregister.org (March 13, 2015), https://thefederalregister.org/documents/2015-05654/reporting-of-original-issue-discount-on-tax-exempt-obligations-basis-and-transfer-reporting-by-securities-brokers-for-de.