Information Collection

Special rules relating to debt instruments

IC 18368 under ICR 202301-1545-005 · OMB 1545-1450.

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-1450 can be found here:

Documents and Forms

Documents and forms in this information collection
Document Name	Document Type
TD 8674.pdf TD 8674	IC Document
TD 8674.pdf TD 8674	IC Document

IC Title:

Special rules relating to debt instruments

Agency IC Tracking Number:

Is this a Common Form? No

IC Status: Unchanged

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.1275-3 26 CFR 1.1275-4 26 CFR 1.1275-6 26 CFR 1.1275-2

Information Collection Instruments:

table that charts list of 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: 180,000

Number of Respondents for Small Entity: 0

Affected Public: Private Sector

Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

table that charts list of burden
	Approved	Previously Approved
Annual Number of Responses for this IC	180,000	180,000
Annual IC Time Burden (Hours)	89,000	89,000
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

table that charts IC Documents
Title	Document	Date Uploaded
TD 8674	TD 8674.pdf	08/13/2019

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