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TREAS/IRS RIN: 1545-BQ89 Publication ID: Spring 2025 
Title: Basket Contract Transactions as Listed Transactions  
Abstract:

The final regulations will identify transactions that are the same as, or substantially similar to, certain basket contract transactions as listed transactions, a type of reportable transaction.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1.6011-16   
Legal Authority: 26 U.S.C. 6001    26 U.S.C. 6011    26 U.S. C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/12/2024  89 FR 57111   
NPRM Comment Period End  09/10/2024 
Final Action  05/00/2026 
Additional Information: REG-102161-23 (Final) Drafter Attorney: Danielle Schaafsma (202) 317- 6842 Reviewer Attorney: Diana Imholt (202) 317- 39006842 Treasury Attorney: Erika Nijenhuis (202) 622-0843 CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Danielle M. Schaafsma
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 3547,
Washington, DC 20224
Phone:202 317-6842
Fax:855 574-9023
Email: danielle.m.schaafsma@irscounsel.treas.gov