SECTION 6. PAPERWORK

REDUCTION ACT

The Paperwork Reduction Act of 1995 (44 U.S.C. 3501-3520) generally requires that a Federal agency obtain the approval of the Office of Management and Budget (“OMB”) before collecting information from the public, whether such collection of information is mandatory, voluntary, or required to obtain or retain a benefit. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it dis

plays a valid control number assigned by the OMB.

The rules described in section 3.03 and 3.04 of this notice will apply to a foreign transferor corporation in a covered inbound F reorganization and will require the foreign corporation to satisfy the filing requirements described in §1.897-5T(d) (1)(iii), as modified by Notice 89-57, 1989-1 C.B. 698. The specific collections of information relate to the rules described in §§1.897-5T(c)(4)(ii)(C) and 1.8976T(a), as modified by this notice. The collections of information mentioned in this notice are already approved by the OMB under OMB number 1545-0123.