Special Rules for Long-Term Contracts Under Section 460

ICR 202303-1545-016

OMB: 1545-1732

Federal Form Document

Forms and Documents

Document Name	Status
Form 8697 Form 8697 - Interest Computation Under the Look-Back Method for Completed Long-Term Form	Modified
1545-1732 Supporting Statement 2023-03.docx Supporting Statement A	2023-04-01

IC Document Collections

IC ID	Document Title	Status
222632	Form 8697 - Interest Computation Under the Look-Back Method for Completed Long-Term Form	Modified
222623	TD 8929 - Accounting for Long-Term Contracts	Modified
222621	TD 8775 - Election Not to Apply Look-Back Methods in De Minimis Cases	Modified
19246	TD 8995/TD 9137 - Mid-Contract Change in Taxpayer	Modified