CFR 26-1.6045-2014
Internal revenue. Part1:Income taxes. Section1.6045:1-5.

Standard No.
CFR 26-1.6045-2014
Release Date
2014
Published By
US-CFR-file
Status
 2015-01
Replace By
CFR 26-1.6045-2015
Latest
CFR 26-1.6045-2015
Scope
(a) Duty to furnish transfer statement— (1) In general—(i) Transfers between accounts. Except as provided in paragraphs (a)(1)(ii) through (v) of this section, every applicable person (transferor) (as described in paragraph (a)(4) of this section) that transfers custody of a specified security to a broker (as described in paragraph (a)(5) of this section) must furnish to the receiving broker a transfer statement that includes the information described in paragraph (b) of this section with respect to the transferred security. Except as provided in paragraphs (b)(1)(vii) and (b)(3) of this section (relating to noncovered securities and certain securities for which basis is determined under an average basis method), a transferor must furnish a separate statement for each security and, if transferring custody of the same security acquired on different dates or at different prices, for each acquisition.

CFR 26-1.6045-2014 history




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