Nonrecognition Exchanges under Section 897

Rule to be Included in Final Regulations Under Section 897(e) of the Code

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-1660 can be found here:

Documents and Forms

Document Name Document Type
Notice 99-43.pdf Notice 99-43 IC Document
REG-106876-00.pdf REG-106876-00 IC Document
TD 9082.pdf TD 9082 IC Document

Information Collection (IC) Details

IC Title:	Nonrecognition Exchanges under Section 897	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Voluntary

CFR Citation: 26 CFR 1.897-5T 26 CFR 1.897-6T 26 CFR 1.1445-2

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 100	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Previously Approved
Annual Number of Responses for this IC	100	100
Annual IC Time Burden (Hours)	200	200
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.