2024-14787. Identification of Basket Contract Transactions as Listed Transactions
| Receipts |
Firms
(%) |
Filings
(%) |
| Notice 2015-73 Respondents by Size |
| Under 25M |
60 |
10 |
| Over 25M |
40 |
90 |
| Notice 2015-74 Respondents by Size |
| Under 25M |
75 |
33 |
| Over 25M |
25 |
67 |
Document Information
- Published:
- 07/12/2024
- Department:
- Internal Revenue Service
- Entry Type:
- Proposed Rule
- Action:
- Notice of proposed rulemaking and notice of public hearing.
- Document Number:
- 2024-14787
- Dates:
- Comments: Written or electronic comments must be received by September 10, 2024.
- Pages:
- 57111-57120 (10 pages)
- Docket Numbers:
- REG-102161-23
- RINs:
- 1545-BQ89: Basket Contract Transactions as Listed Transactions
- RIN Links:
- https://www.federalregister.gov/regulations/1545-BQ89/basket-contract-transactions-as-listed-transactions-
- Topics:
- Income taxes, Reporting and recordkeeping requirements
- PDF File:
-
2024-14787.pdf
- CFR: (1)
- 26 CFR 1
