Notice2026-06692
Agency Information Collection Activities: Comment Request on the Burden Related to the Treatment of Distributions to Foreign Persons
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
April 7, 2026
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 91 Issue 66 (Tuesday, April 7, 2026)</title>
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[Federal Register Volume 91, Number 66 (Tuesday, April 7, 2026)]
[Notices]
[Page 17676]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-06692]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities: Comment Request on the
Burden Related to the Treatment of Distributions to Foreign Persons
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of Information Collection and 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 June 8, 2026 to
be assured of consideration.
ADDRESSES: Direct all written comments and recommendations to
Andr[eacute]s Garcia, Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or by email at
<a href="/cdn-cgi/l/email-protection#314143501f525e5c5c545f4542715843421f565e47"><span class="__cf_email__" data-cfemail="39494b58175a5654545c574d4a79504b4a175e564f">[email protected]</span></a>. Please include, ``OMB Number: 1545-1487--Public
Comment Request Notice'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Ronald J. Durbala,
(202)-317-5746 or via email at <a href="/cdn-cgi/l/email-protection#3260785d4157425a1c76474050535e53725b40411c555d44"><span class="__cf_email__" data-cfemail="14465e7b6771647c3a50616676757875547d66673a737b62">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
public and Federal agencies with an opportunity to comment on proposed,
revised, and continuing collections of information. This helps the IRS
assess its 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 and be viewable on
relevant websites. For this reason, please do not include in your
comments information of a confidential nature, such as sensitive
personal information.
Comments are invited on: (a) Whether the collection of information
is necessary for the proper 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: Treatment of Distributions to Foreign Persons Under Sections
367(e)(1) and 367(e)(2).
OMB Control Number: 1545-1487.
Reg./Project Number(s): TD 9704.
Abstract: This document contains final and temporary regulations
relating to the consequences to U.S. and foreign persons for failing to
file gain recognition agreements (GRAs) or related documents, or to
satisfy other reporting obligations, associated with certain transfers
of property to foreign corporations in nonrecognition exchanges.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 414.
Estimated Time per Respondent: 5 hrs., 58 min.
Estimated Total Annual Burden Hours: 2,471.
Dated: April 3, 2026.
Ronald J. Durbala,
Tax Analyst.
[FR Doc. 2026-06692 Filed 4-6-26; 8:45 am]
BILLING CODE 4831-GV-P
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