*Letters

IRS Cost Basis Guidance

Published on:
June 11, 2015

SIFMA provides comments to the Internal Revenue Service (IRS) regarding the final and temporary regulations relating to information reporting by brokers for bond and acquisition premium, and for transactions involving debt instruments and options, including the reporting of original issue discount (OID) and acquisition premium on tax-exempt obligations, the treatment of certain holder elections for reporting a taxpayer’s adjusted basis in a debt instrument, and transfer reporting for Section 1256 options and debt instruments.

Related:

SIFMA Provides Supplemental Comments to the IRS on Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options (Sept. 23, 2014)  

SIFMA Submits Comments to the IRS on Cost Basis Reporting and Basis Determination (Oct. 4, 2013)

 

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