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TREAS/IRS RIN: 1545-BK05 Publication ID: Spring 2011 
Title: ●Cost Basis Reporting--Debt and Options 
Abstract: Pursuant to sections 6045(g) and 6045(h), the proposed regulations will provide basis reporting rules for debt instruments and options acquired on or after January 1, 2013. Proposed regulations also may provide basis reporting rules for other financial instruments. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 6045    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-102988-11 Drafting attorney: Pamela Lew (202) 622-3950 Reviewing attorney: William E. Blanchard (202) 622-3950 Treasury attorney: Karl Walli (202) 622-5721 CC: FIP
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
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