{"abstract":"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.","action":"Notice of proposed rulemaking; extension of comment period.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2023/10/25/2023-23624.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26},{"chapter":null,"citation_url":null,"part":"31","title":26},{"chapter":null,"citation_url":null,"part":"301","title":26}],"citation":"88 FR 73300","comment_url":null,"comments_close_on":"2023-11-13","correction_of":null,"corrections":[],"dates":"The comment period for written or electronic comments for the notice of proposed rulemaking published on August 29, 2023 (88 FR 59576) is extended from October 30, 2023, to November 13, 2023.","disposition_notes":null,"docket_ids":["REG-122793-19"],"dockets":[{"supporting_documents":[{"title":"Public Hearing Agenda - REG-122793-19","document_id":"IRS-2023-0041-39679"}],"agency_name":"IRS","documents":[{"comment_count":16,"comment_start_date":"2023-10-25","updated_at":"2024-12-17T21:57:06.063-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0041-7617","allow_late_comments":false,"id":"IRS-2023-0041-7617","comment_end_date":"2023-11-14","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"IRS-2023-0041","title":"Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19)"}],"document_number":"2023-23624","effective_on":"2023-08-29","end_page":73301,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/10/25/2023-23624.xml","html_url":"https://www.federalregister.gov/documents/2023/10/25/2023-23624/gross-proceeds-and-basis-reporting-by-brokers-and-determination-of-amount-realized-and-basis-for","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-23624?publication_date=2023-10-25","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-10-25/2023-23624/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":695,"last_updated":"2026-09-21 14:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-10-25/pdf/2023-23624.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-23624.pdf?1698151692","publication_date":"2023-10-25","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/10/25/2023-23624.txt","regulation_id_number_info":{"1545-BP71":{"issue":"202404","html_url":"https://www.federalregister.gov/regulations/1545-BP71/returns-of-information-of-brokers-in-virtual-currency-transactions","title":"Returns of Information of Brokers in Virtual Currency Transactions","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202404&RIN=1545-BP71&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1545-BP71"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Public Hearing Agenda - 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