30-Day FRN

4788

Federal Register / Vol. 91, No. 21 / Monday, February 2, 2026 / Notices

[FR Doc. 2026–02087 Filed 1–30–26; 8:45 am]
BILLING CODE 4910–60–P

DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
Agency Information Collection
Activities: Information Collection
Renewal; Submission for OMB Review;
Extensions of Credit to Insiders and
Transactions With Affiliates
Office of the Comptroller of the
Currency (OCC), Treasury.
ACTION: Notice and request for comment.
AGENCY:

The OCC, as part of its
continuing effort to reduce paperwork
and respondent burden, invites
comment on a continuing information
collection, as required by the Paperwork
Reduction Act of 1995 (PRA). In
accordance with the requirements of the
PRA, the OCC may not conduct or
sponsor, and the respondent is not
required to respond to, an information
collection unless it displays a currently
valid Office of Management and Budget
(OMB) control number. The OCC is
soliciting comment concerning the
renewal of its information collection
titled, ‘‘Extensions of Credit to Insiders
and Transactions with Affiliates.’’ The
OCC also is giving notice that it has sent
the collection to OMB for review.
DATES: Comments must be received by
March 4, 2026.
ADDRESSES: Commenters are encouraged
to submit comments by email, if
possible. You may submit comments by
any of the following methods:
• Email: [email protected].
• Mail: Chief Counsel’s Office,
Attention: Comment Processing, Office
of the Comptroller of the Currency,
Attention: 1557–0336, 400 7th Street
SW, Suite 3E–218, Washington, DC
20219.
• Hand Delivery/Courier: 400 7th
Street SW, Suite 3E–218, Washington,
DC 20219.
• Fax: (571) 293–4835.
Instructions: You must include
‘‘OCC’’ as the agency name and ‘‘1557–
0336’’ in your comment. In general, the
OCC will publish comments on
www.reginfo.gov without change,
including any business or personal
information provided, such as name and
address information, email addresses, or
phone numbers. Comments received,
including attachments and other
supporting materials, are part of the
public record and subject to public
disclosure. Do not include any
information in your comment or

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supporting materials that you consider
confidential or inappropriate for public
disclosure.
Written comments and
recommendations for the proposed
information collection should also be
sent within 30 days of publication of
this notice to www.reginfo.gov/public/
do/PRAMain. You can find this
information collection by selecting
‘‘Currently under 30-day Review—Open
for Public Comments’’ or by using the
search function.
You may review comments and other
related materials that pertain to this
information collection following the
close of the 30-day comment period for
this notice by the method set forth in
the next bullet.
• Viewing Comments Electronically:
Go to www.reginfo.gov. Hover over the
‘‘Information Collection Review’’ tab
and click on ‘‘Information Collection
Review’’ from the drop-down menu.
From the ‘‘Currently under Review’’
drop-down menu, select ‘‘Department of
the Treasury’’ and then click ‘‘submit.’’
This information collection can be
located by searching OMB control
number ‘‘1557–0336’’ or ‘‘Extensions of
Credit to Insiders and Transactions with
Affiliates.’’ Upon finding the
appropriate information collection, click
on the related ‘‘ICR Reference Number.’’
On the next screen, select ‘‘View
Supporting Statement and Other
Documents’’ and then click on the link
to any comment listed at the bottom of
the screen.
• For assistance in navigating
www.reginfo.gov, please contact the
Regulatory Information Service Center
at (202) 482–7340.
FOR FURTHER INFORMATION CONTACT:
Shaquita Merritt, Clearance Officer,
(202) 649–5490, Chief Counsel’s Office,
Office of the Comptroller of the
Currency, 400 7th Street SW,
Washington, DC 20219. If you are deaf,
hard of hearing, or have a speech
disability, please dial 7–1–1 to access
telecommunications relay services.
SUPPLEMENTARY INFORMATION: Under the
PRA (44 U.S.C. 3501 et seq.), Federal
agencies must obtain approval from the
OMB for each collection of information
that they conduct or sponsor.
‘‘Collection of information’’ is defined
in 44 U.S.C. 3502(3) and 5 CFR
1320.3(c) to include agency requests or
requirements that members of the public
submit reports, keep records, or provide
information to a third party. The OCC
asks the OMB to extend its approval of
the collection in this notice.
Title: Extensions of Credit to Insiders
and Transactions with Affiliates.
OMB Control No.: 1557–0336.

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Type of Review: Regular.
Affected Public: Businesses or other
for-profit.
Description: National banks and
Federal savings associations must
comply with rules of the Federal
Reserve Board (Board) regarding
extensions of credit to insiders
(Regulation O) and transactions with
affiliates (Regulation W), which
implement section 22(h) and sections
23A and 23B, respectively, of the
Federal Reserve Act (FRA). Twelve CFR
part 31.2 requires national banks,
Federal savings associations, and their
insiders to comply with Regulation O,
and 12 CFR 31.3 requires national banks
and Federal savings associations to
comply with Regulation W. Appendix A
to part 31 provides interpretive
guidance on the application of
Regulation W to deposits between
affiliated banks.
Section 31.3(c) implements the
statutory standards for authorizing an
exemption from section 23A of the FRA
or section 11 of the Home Owners’ Loan
Act (HOLA) in accordance with section
608 of the Dodd Frank Wall Street
Reform and Consumer Protection Act
(Dodd-Frank Act). Section 608, which
became effective on July 21, 2012,
amends section 23A of the FRA and
section 11 of the HOLA to authorize the
OCC to exempt, by order, a transaction
of a national bank or Federal savings
association, respectively, from the
affiliate transaction requirements of
section 23A and section 11 of the HOLA
if: (1) the OCC and the Board jointly
find the exemption to be in the public
interest and consistent with the
purposes of section 23A or section 11,
and (2) within 60 days of receiving
notice of such finding, the Federal
Deposit Insurance Corporation does not
object in writing to the finding. Such
objection would be based on a
determination that the exemption
presents an unacceptable risk to the
Deposit Insurance Fund.
Section 31.3(d) sets forth procedures
that a national bank and Federal savings
association must follow to request such
exemptions. These procedures are
modeled after the Board’s procedures in
Regulation W. A national bank or
Federal savings association may request
an exemption from the requirements of
section 23A or section 11 of the HOLA,
as applicable, and 12 CFR part 223 for
a national bank or Federal savings
association by submitting a written
request to the Deputy Comptroller for
Licensing with a copy to the appropriate
Federal Reserve Bank. Such a request
must:
(1) Describe in detail the transaction
or relationship for which the national

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Federal Register / Vol. 91, No. 21 / Monday, February 2, 2026 / Notices
bank or Federal savings association
seeks exemption;
(2) Explain why the OCC should
exemption the transaction or
relationship;
(3) Explain how the exemption would
be in the public interest and consistent
with the purposes of section 23A or
section 11 of the HOLA, as applicable;
and
(4) Explain why the exemption does
not present an unacceptable risk to the
Deposit Insurance Fund.
Estimated Burden
Estimated Frequency of Response: On
occasion.
Estimated Number of Respondents: 1.
Estimated Hours per Response: 10
hours.
Estimated Total Annual Responses: 1.
Estimated Total Annual Burden: 10
hours.
Comments: On November 25, 2025,
the OCC published a 60-day notice for
this information collection, (90 FR
53419). No comments were received.
Comments continue to be invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
OCC, including whether the information
has practical utility;
(b) The accuracy of the OCC’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 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.
Sarah E. Turney,
Assistant Director, Office of the Comptroller
of the Currency.
[FR Doc. 2026–02019 Filed 1–30–26; 8:45 am]
BILLING CODE 4810–33–P

DEPARTMENT OF THE TREASURY

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Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Internal Revenue Service (IRS)
Information Collection Requests
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice of information collection;
request for comment.
AGENCY:

The Department of the
Treasury will submit the following

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information collection requests to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments should be received on
or before March 4, 2026 to be assured
of consideration.
ADDRESSES: Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. Find this particular
information collection by selecting
‘‘Currently under 30-day Review—Open
for Public Comments’’ or by using the
search function.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Spencer W. Clark by
emailing [email protected], calling
(202) 927–5331, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
1. Title: U.S. Withholding Tax Return
for Certain Dispositions by Foreign
Persons, Statement of Withholding on
Certain Dispositions by Foreign Persons,
Statement of Withholding.
OMB Control Number: 1545–0902.
Type of Request: Extension without
change of a currently approved
collection.
Description: Internal Revenue Code
section 1445 requires transferees to
withhold tax on the amount realized
from sales or other dispositions by
foreign persons of U.S. real property
interests. Form 8288 is used to report
and transmit the amount withheld to the
IRS. Form 8288–A is used by the IRS to
validate the withholding, and a copy is
returned to the transferor for his or her
use in filing a tax return. Information
provided in § 1.1446(f)–3(d) by the
partnership to the IRS will be used by
the partnership to report and pay any
tax under section 1446(f)(4) and
§ 1.1446(f)–3 and will be provided on
Form 8288–C.
Forms: 8288, 8288–A, and 8288–C.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
237,500.
Frequency of Response: On Occasion.
Estimated Total Number of Annual
Responses: 237,500.
Estimated Time per Response: 9
hours, 50 minutes.
Estimated Total Annual Burden
Hours: 2,334,750.

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4789

2. Title: TD 8517: Debt Instruments
with Original Discount; Imputed
Interest on Deferred Payment Sales or
Exchanges of Property; TD 9599:
Property Traded on an Established
Market.
OMB Control Number: 1545–1353.
Type of Request: Extension of a
currently approved collection.
Description: These documents contain
regulations relating to the tax treatment
of debt instruments with original issue
discount and the imputation of interest
on deferred payments under certain
contracts for the sale or exchange of
property and determining when
property is traded on an established
market for purposes of determining the
issue price of a debt instrument. The
regulations provide guidance to holders
and issuers of debt instruments.
Regulation Project Number: TD 8517
and TD 9599.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
545,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 545,000.
Estimated Time per Response: Varies
from 21 minutes to 30 minutes.
Estimated Total Annual Burden
Hours: 195,500.
3. Title: Timely Mailing Treated as
Timely Filing.
OMB Control Number: 1545–1899.
Type of Request: Extension of a
currently approved collection.
Description: This information
collection contains regulations that
provide guidance as to the only ways to
establish prima facie evidence of
delivery of documents that have a filing
deadline prescribed by the internal
revenue laws, absent direct proof of
actual delivery. The regulations are
necessary to provide greater certainty
regarding this issue and to provide
specific guidance. The regulations affect
taxpayers who mail Federal tax
documents to the Internal Revenue
Service or the United States Tax Court.
Revenue Procedure 97–19 provides the
criteria that will be used by the IRS to
determine whether a private delivery
service qualifies as a designated Private
Delivery Service under section 7502 of
the Internal Revenue Code.
Regulation Project Number: TD 9543
and Revenue Procedure 97–19.
Affected Public: Private Sector, and
Individuals and Households.
Estimated Number of Respondents:
10,847,661.
Frequency of Response: Annually.
Estimated Time per Response: Varies
from 6 minutes to 40 hours.
Estimated Total Annual Burden
Hours: 1,085,618.

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