Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions

This document extends the comment period for a notice of proposed rulemaking (REG-122793-19) that was published in the Federal Register on Tuesday, August 29, 2023. The proposed regulations relate to information reporting, the determination of amount realized and basis, and backup withholding, for certain digital asset sales and exchanges.