SECTION 30. BASIS OF

CERTAIN SECURITIES SOLD OR TRANSFERRED (§ 1012)

.01 Change to comply with § 1.1012–1(c)(1) – (4) .

(1) Description of change .

(a) Applicability . This change applies to a taxpayer that sells or transfers shares of stock in a corporation, bonds, or book-entry securities (as defined in § 1.1012–1(c)(7)(iii)) (collectively referred to as “securities”), and wants to change to the method provided in § 1.1012–1(c)(1) for determining basis in the securities sold or transferred. The method in § 1.1012–1(c)(1) provides that the taxpayer determines the cost or basis of the securities sold or transferred by (1) adequately identifying the securities sold or transferred or the lot from which the securities are sold or transferred and, (2) being deemed to have identified the

of this APPENDIX is “67.” See section 6.02(4) of this revenue procedure.

(4) Contact information . For further information regarding a change under this section, contact Melissa Luxner or Kay Hossofsky at 202–622–3970 (not a tollfree call).

.02 Reserved .