This document contains corrections to final regulations (TD 9750) that were published in the Federal Register on Thursday, February 18, 2016 (81 FR 8149). The final regulations relate 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.
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Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options; Correction
This document contains corrections to final regulations (TD 9750) that were published in the Federal Register on Thursday, February 18, 2016 (81 FR 8149). The final regulations ...
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Federal Register Citation
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81 FR 24702
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“Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options; Correction,” thefederalregister.org (April 27, 2016), https://thefederalregister.org/documents/2016-09697/reporting-of-original-issue-discount-on-tax-exempt-obligations-basis-and-transfer-reporting-by-securities-brokers-for-de.