{"abstract":"The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on the continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Revenue Procedure 2003-39, Section 1031 Like-Kind Exchanges Safe Harbor Requirements.","action":"Notice and request for comments.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2025/05/13/2025-08325.html","cfr_references":[],"citation":"90 FR 20350","comment_url":null,"comments_close_on":"2025-07-14","correction_of":null,"corrections":[],"dates":"Written comments should be received on or before July 14, 2025 to be assured of consideration.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2025-08325","effective_on":null,"end_page":20351,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2025/05/13/2025-08325.xml","html_url":"https://www.federalregister.gov/documents/2025/05/13/2025-08325/proposed-collection-comment-request-for-the-collection-requirements-within-revenue-procedure-2003-39","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2025-08325?publication_date=2025-05-13","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2025-05-13/2025-08325/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":68,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-05-13/pdf/2025-08325.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-08325.pdf?1747053910","publication_date":"2025-05-13","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/05/13/2025-08325.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2025-05-13T08:06:54Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":20350,"subtype":null,"title":"Proposed Collection; Comment Request for the Collection Requirements Within Revenue Procedure 2003-39","toc_doc":"Agency Information Collection Activities; Proposals, Submissions, and Approvals","toc_subject":null,"topics":[],"type":"Notice","volume":90}