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TREAS/IRS RIN: 1545-BQ89 Publication ID: Fall 2023 
Title: ●Basket Contract Transactions as Listed Transactions  

The proposed 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: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 6001    26 U.S.C. 6011    26 U.S. C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-102161-23 Drafter Attorney: Danielle Heavey (202) 317-5931 Reviewer Attorney: Ian Friedman (202) 317-4451 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. Heavey
Law Clerk
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 3547,
Washington, DC 20224
Phone:202 317-5931
Fax:855 574-9023