Data / Federal rules / 2024-17946
Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions; Correction
The Internal Revenue Service published this final rule in the Federal Register on August 16, 2024. It took effect on September 9, 2024.
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What the agency says
This document includes corrections to the final regulations (Treasury Decision 10000) published in the Federal Register on Tuesday, July 9, 2024, regarding information reporting and the determination of amount realized and basis for certain digital asset sales and exchanges.
Key facts
- Document number
- 2024-17946
- Type
- Final rule
- Action
- Final rule; correction
- Agency
- Treasury Department; Internal Revenue Service
- Published
- August 16, 2024
- Takes effect
- September 9, 2024
- Dates
- These corrections are effective on September 9, 2024.
- Docket
- TD 10000
- Regulation ID (RIN)
- 1545-BP71
- Code of Federal Regulations
- 26 CFR 1; 26 CFR 31; 26 CFR 301
- Significant
- Yes, under Executive Order 12866
- Pages
- 1
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Everything from the Internal Revenue Service · Published in August 2024
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.