Form 8949 Box A/B/D/E checked: what is and is not reported to the IRS?

I receive a "consolidated" 1099-B from my broker. It has separate sections for ST gains/losses with Box A and Box B checked and LT gains/losses with Box D and Box E checked. Four separate sections.
What exactly is and is not reported to the IRS?
According to Form 8949 instructions, Box A and Box D are checked when the __basis__ [sic] is reported to the IRS by the broker.
I assume that means that the broker reports __all__ of the details of each Box A/D transaction to the IRS: proceeds and gains/losses as well as the basis. Right?
The more important question is....
And according to Form 8949 instructions, Box B and Box E are checked when the __basis__ [sic] is not reported to the IRS.
Does that mean that the broker reports __none__ of the details of Box B/E transactions to the IRS: __not__ proceeds and gains/losses as well as __not__ basis?
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On 3/13/19 9:07 AM, snipped-for-privacy@hotmail.com wrote:

Download a copy or just view IRS Form 1099-B. There you will see the data reported to you and the IRS (a broker will use a different format reporting to you but the data is the same). It includes transaction dates, proceeds, cost basis and some other stuff. A & D transactions will include cost basis in Box 1e that goes to the IRS and you. B & E transactions has no cost basis in Box 1e on the copy that goes to the IRS.
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On Wednesday, March 13, 2019 at 11:12:48 AM UTC-7, Alan wrote:

My 1099-B also shows gain/loss. My question was (should have been) whether the IRS saw gain/loss for Box B/E transactions.
But after I posted the question, I found the answer in the 1099-B. A footnote explains that for Box B/E transactions, only description (box 1a), date sold (box 1c) and proceeds (box 1d) are reported to the IRS.
(I wanted to "cancel" the question, but I didn't know how.)
Thanks for the confirmation.
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On Wednesday, March 13, 2019 at 12:12:23 PM UTC-4, snipped-for-privacy@hotmail.com wrote:

Regardless of what the broker reports to the IRS, it is your responsibility to report the correct amounts. There are circumstances where the broker will have incorrect cost basis information for covered securities (Box A or D) and also have no responsibility to correct the basis. (Don't blame them, it's part of the law.) For transactions reported with Box B or D checked, the broker will report the sales proceeds only. The IRS will assume the proceeds are 100% taxable unless you provide the cost basis on Form 8949. Often, the broker knows the cost basis and will show it in one of the supplemental sections of the consolidated 1099. Even so, you have to review your own records.
Ira Smilovitz, EA
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