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TREAS/IRS RIN: 1545-BK58 Publication ID: Spring 2025 
Title: Basis Rules for Stock and Debt 
Abstract:

The proposed regulations provide rules dealing with the computation of basis of stock and debt, including the average basis method, under section 1012 of the Internal Revenue Code.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.1012-1   
Legal Authority: 26 U.S.C. 1012    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2025 
Additional Information: REG-134650-11(NPRM) Drafter attorney: Edward C. Schwartz (202) 317-4740 Reviewer attorney: Amy J. Pfalzgraf (202) 317-4716 Treasury attorney: N/A CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Edward C. Schwartz
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4236,
Washington, DC 20224
Phone:202 317-4740
Fax:855 576-2339
Email: edward.c.schwartz@irscounsel.treas.gov