Par. 7. Section 1.6045-1 is amended by: 1. Adding a sentence to the end of paragraph (a)(9)(i); 2. Revising paragraph (c)(3)(i)(B)( 1 ); 3. Adding a sentence after the second sentence of paragraph (d)(2)(i)(A); and 4. Adding a sentence to the end of paragraph (q). The revision and additions read as follows:
(a) * * *
(9) * * *
(i) * * * The term sale also includes an inclusion event as defined in § 1.1400Z2(b)-1(c).
* * * * *
(c) * * *
(3) * * *
(i) * * *
(B) * * *
( 1 ) A corporation as defined in section 7701(a)(3), whether domestic or foreign, except that this exclusion does not apply to sales of covered securities acquired on or after January 1, 2012, by an S corporation as defined in section 1361(a) and does not apply to the reporting of any sale described in paragraph (a)(9)(i) of this section that is an inclusion event as defined in § 1.1400Z2(b)-1(c);
* * * * *
(d) * * *
(2) * * *
(i) * * *
(A) * * * In addition, a broker must also report on Form 1099-B whether the sale constitutes a disposition of ownership of an interest in a qualified opportunity fund or an inclusion event as defined in § 1.1400Z2(b)-1(c). * * *
* * * * *
(q) * * * This section applies to information returns required to be filed after [date of publication of final regulations in the Federal Register ].
* * * * *