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TREAS/IRS RIN: 1545-BM59 Publication ID: Spring 2016 
Title: Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting for Debt Instruments and Options  
Abstract:

The final regulation will provide basis and transfer reporting rules for debt instruments and options; it  will also provide reporting rules for original issue discount on tax-exempt debt instruments.

 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.6045-1    26 CFR 1.6045A-1    26 CFR 1.6049-10   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6045(g)    26 U.S.C. 6045A(a)    26 U.S.C. 6049   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/13/2015  80 FR 13292   
NPRM Comment Period End  06/11/2015 
Final Action  02/18/2016  81 FR 8149   
Final Action Effective  02/18/2016 
Additional Information: REG-143040-14 Drafting attorney: Pamela Lew (202) 317-4520 Reviewing attorney: William E. Blanchard (202) 317-3900 Treasury attorney: Karl Walli (202) 622-5721 CC:FIP
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 
Related RINs: Related to 1545-BM60 
Agency Contact:
Pamela Lew
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-7053
Fax:855 574-9024
Email: pamela.lew@irscounsel.treas.gov