Yes, those are the instructions for preparing Form 1099-B.
When you report your 1099-B on your tax return, you are preparing Form 8949 using information from your 1099-B.
The instructions for Form 8949, column b say:
"Enter in this column the date you acquired the property. Enter the trade date for stocks and bonds you purchased on an exchange or over-the-counter market. For a short sale, enter the date you acquired the property delivered to the broker or lender to close the short sale.
If you received a Form 1099-B (or substitute statement), box 1b may help you determine when you acquired the property.
Inherited property. Generally, if you disposed of property that you acquired by inheritance, report the sale or exchange on a Part II with the appropriate box checked (D, E, or F). Enter “INHERITED” in column (b).
Stock acquired on various dates. If you sold a block of stock (or similar property) that you acquired through several different purchases, you may report the sale on one row and enter “VARIOUS” in column (b). However, you must still report the short-term gain (or loss) on the sale on Part I and the long-term gain (or loss) on Part II."
Column e instructions
"The basis of property you buy is usually its cost, including the purchase price and any costs of purchase, such as commissions."
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