[Federal Register Volume 80, Number 73 (Thursday, April 16, 2015)]
[Rules and Regulations]
[Pages 20413-20414]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-08746]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9713]
RIN 1545-BL46; 1545-BM60


Reporting for Premium; Basis Reporting by Securities Brokers and 
Basis Determination for Debt Instruments and Options; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final and temporary regulations; correction.

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SUMMARY: This document contains corrections to final and temporary 
regulations (TD 9713) that were published in the Federal Register on 
March 13, 2015 (80 FR 13233). The final regulations are relating to 
information reporting by brokers for bond premium and acquisition 
premium.

DATES: This correction is effective on April 16, 2015 and applicable 
beginning March 13, 2015.

FOR FURTHER INFORMATION CONTACT: Pamela Lew at (202) 317-7053 (not a 
toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations (TD 9713) that are the subject 
of this correction is under section 6045 of the Internal Revenue Code.

Need for Correction

    As published, the final and temporary regulations (TD 9713) 
contains errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the final and temporary regulations (TD 9713), that 
are the

[[Page 20414]]

subject of FR Doc. 2015-05648, are corrected as follows:

0
1. On page 13234, in the preamble, the first column, the twenty-sixth 
line from the top of the column, the language ``customer has not make 
the election. The'' is corrected to read ``customer has not made the 
election. The''.
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2. On page 13235, in the preamble, the first column, the fifth line 
from the bottom of the column, the language ``for income and basis. 
Under section'' is corrected to read ``for income and basis. Under 
Sec.  ''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).

[FR Doc. 2015-08746 Filed 4-15-15; 8:45 am]
 BILLING CODE 4830-01-P