Finanse publiczne · 13/03/2015

IRS Issues Temporary Regulations on Reporting of Original Issue Discount on Tax-Exempt Obligations

The Internal Revenue Service (IRS) is publishing temporary regulations requiring securities brokers to report original issue discount (OID) and acquisition premium on tax-exempt obligations, as well as transfer reporting for section 1256 options and debt instruments, in an effort to improve transparency and compliance with tax laws.

Source: Federal Register — Department of the TreasuryOpen original release →

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