CFR 26-1.6045A-2015
国内税收. 第1部分:所得税. 第1.6045A节:1-1T.

Internal revenue. Part1:Income taxes. Section1.6045A:1-1T.

CFR 26-1.6045A-2015 发布历史

(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 (a) through (d) [Reserved.] For further guidance, see §1.6045A–1(a) through (d).

CFR 26-1.6045A-2015由US-CFR-file 发布于 2015，并于 2015 实施。

CFR 26-1.6045A-2015 在中国标准分类中归属于: A02 经济管理。

CFR 26-1.6045A-2015的历代版本如下：

• 2013年04月18日 CFR 26-1.6045A-1-2013 国内税收. 第1部分:所得税(继续). 第1.6045A-1节:所需信息与转让证券的报告.
• 2015年 CFR 26-1.6045A-2015 国内税收. 第1部分:所得税. 第1.6045A节:1-1T.

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标准号

CFR 26-1.6045A-2015

发布日期

2015年

实施日期

2015年

废止日期

无

中国标准分类号

A02

发布单位

US-CFR-file

适用范围

(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 (a) through (d) [Reserved.] For further guidance, see §1.6045A–1(a) through (d).