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Basis Reporting by Securities Brokers and Basis Determination for Stock

---
identifier: "/us/fr/C1-2010-25504"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Basis Reporting by Securities Brokers and Basis Determination for Stock"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2010-25504"
section_name: "Basis Reporting by Securities Brokers and Basis Determination for Stock"
positive_law: false
currency: "2010-12-07"
last_updated: "2010-12-07"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C1-2010-25504"
document_type: "rule"
publication_date: "2010-12-07"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BI66"
fr_citation: "75 FR 75896"
fr_volume: 75
docket_ids:
  - "TD 9504"
---

#  [Corrected]

**Correction**

In rule document 2010-25504 beginning on page 64072 in the issue of Monday, October 18, 2010, make the following corrections:

§ 1.6054-1

1. On page 64093, in the third column, in § 1.6045-1(d)(6)(i), in the first line “( *i* )” should read “(i)”.

2. On the same page, in the same column, in § 1.604-1(d)(6)(ii)(A), in the first line “( *A* )” should read “(A)”.

3. On page 64094, in the first column, in § 1.604-1(d)(6)(ii)(B)( *2* ), in the first line “(2)”; should read “( *2* )”.

4. On the same page, in the same column, in § 1.604-1(d)(6)(iii)(A), in the first line “( *A* )” should read “(A)”.