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TREAS/IRS RIN: 1545-BK05 Publication ID: Spring 2013 
Title: Cost Basis Reporting--Debt and Options 
Abstract: Pursuant to sections 6045(g) and 6045(h), the regulations will provide basis reporting rules for debt instruments and options. 
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   
Legal Authority: 26 USC 6045    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/25/2011  76 FR 72652   
NPRM Comment Period End  02/23/2012 
Outlines of topics due  02/24/2012 
Public Hearing  03/16/2012 
Final Action--TD 9616  04/18/2013  78 FR 23116   
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: 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:
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