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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.
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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 |
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Timetable:
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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 |