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Notice

Agency Information Collection Activities; Comment Request on Burden Related To Disclaiming an Interest in Property Received by Gift or Inheritance

Notice and request for comments.

📖 Research Context From Federal Register API

Summary:

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. Currently, the IRS is soliciting comments regarding the burden associated with disclaiming an interest in property received by gift or inheritance.

Key Dates
Citation: 90 FR 59323
Written comments should be received on or before February 17, 2026 to be assured of consideration.
Comments close: February 17, 2026
Public Participation

Document Details

Document Number2025-23278
FR Citation90 FR 59323
TypeNotice
PublishedDec 18, 2025
Effective Date-
RIN-
Docket ID-
Pages59323–59324 (2 pages)
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Agencies & CFR References

Agency Hierarchy:
Treasury Department→Internal Revenue Service
CFR References:
None

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