Resources

• Overview

Resources

Whitepapers & Research

• Celent: Cost Basis Reporting: Where Are We Now? - June 2011
• Jordan & Jordan: With January 1, 2011 in the Rearview Mirror, How are Firms Complying with the New Cost Basis Reporting Regulations?" - January 2011
• KPMG: Cost Basis Reporting Guidance Briefing - April 2010
• TowerGroup 2009 Cost Basis Reporting Preparedness Study
• Celent Report - Online Brokerages: Technology and the Customer Experience - July 2009
• Cost Basis Reporting: What firms need to know about mandatory reporting requirements - November 2008

Public Comments to the IRS

• FIF Cost Basis Letter – Fixed Income Concerns to the IRS - November 2011
• Scivantage, Proposed Regs Comments - February 8, 2010
• SIFMA basis reporting comment letter - November 30, 2006

IRS Documents

• Proposed Regulations for Debt Instruments and Options - November 2011
• Form 1099-B Instructions - February 2011
• Final Form 1099-B - February 2011
• Final Regs (full text) - October 12, 2010
• Press Release - IRS Issues Final Regulations on New Basis Reporting Requirement; For Investors, Reporting Gains and Losses Gets Easier Starting in 2011 - October 12, 2010
• Notice 2010-67 (Information Reporting Requirements Relating to Transfers of Securities) - October 12, 2010
• IRS Public Comments Hearing Transcript - February 17, 2010
• Proposed Reg-101896.09 - Basis Reporting by Securities Brokers and Basis Determination for Stock - December 16, 2009
• 2011 Form 1099B - DRAFT
• Press Release - IRS Notice 2009-118 IRS Issues Proposed Regulations on New Basis Reporting Requirement; For Investors, Reporting Gains and Losses Gets Easier Starting in 2011
• IRS Notice 2009-17, Request for Public Comments on Cost Basis Reporting - February 2009

Other Important Documents & Links

• Emergency Economic Stabilization Act of 2008 (H.R. 1424)
• Jay A. Soled & Joseph M. Dodge, Inflated Tax Basis and the Quarter-Trillion-Dollar Revenue Question (Tax Gap Paper)
• Congressional Research Service: Basis Reporting - November 9, 2007