Notice2025-16763
Agency Information Collection Activities; Comment Request on Treasury Decision 8517, Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property; Treasury Decision 9599, Property Traded on an Established Market
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 2, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 90 Issue 167 (Tuesday, September 2, 2025)</title>
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[Federal Register Volume 90, Number 167 (Tuesday, September 2, 2025)]
[Notices]
[Pages 42509-42510]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-16763]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Treasury Decision 8517, Debt Instruments With Original Discount;
Imputed Interest on Deferred Payment Sales or Exchanges of Property;
Treasury Decision 9599, Property Traded on an Established Market
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before November 3,
2025 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#5d2d2f3c733e3230303833292e1d342f2e733a322b"><span class="__cf_email__" data-cfemail="dcacaebdf2bfb3b1b1b9b2a8af9cb5aeaff2bbb3aa">[email protected]</span></a>. Include ``OMB Control No.
1545-1353'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to LaNita Van Dyke, 202-
317-6009.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. Comments submitted in response to
this notice will be summarized and/or included in the request for OMB
approval. All comments will become a matter of public record. Comments
are invited on: (a) Whether the collection of information is necessary
for the proper
[[Page 42510]]
performance of the functions of the agency, including whether the
information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Title: Debt Instruments with Original Discount; Imputed Interest on
Deferred Payment Sales or Exchanges of Property; Property Traded on an
Established Market.
OMB Control Number: 1545-1353.
Regulation Project Number: TD 8517 and TD 9599.
Abstract: These regulations provide definitions, reporting
requirements, elections, and general rules relating to the tax
treatment of debt instruments with original issue discount and the
imputation of, and accounting for, interest on certain sales or
exchanges of property.
Current Actions: There is no change to the previously approved
information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
Individuals or Households.
Estimated Number of Responses: 545,000.
Estimated Time per Response: 21 minutes for TD 8517; 30 minutes for
TD 9599.
Estimated Total Annual Burden Hours: 195,500.
Dated: August 28, 2025.
LaNita Van Dyke,
Tax Analyst.
[FR Doc. 2025-16763 Filed 8-29-25; 8:45 am]
BILLING CODE 4830-01-P
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