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TREAS/IRS | RIN: 1545-BG70 | Publication ID: Spring 2019 |
Title: Rules for Home Construction Contracts | |
Abstract:
This project withdraws proposed regulations and proposes new amendments to the rules regarding accounting for long-term construction contracts that are home construction contracts under 26 U.S.C. 460(e)(6). |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 460 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-120844-07 Drafter attorney: Brendan P. O'Hara (202) 317-4718 Reviewer attorney: John M. Aramburu (202) 317-7006 Treasury attorney: N/A CC:ITA | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Brendan P. O'Hara Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4718 Fax:855 576-2338 Email: brendan.p.ohara@irscounsel.treas.gov |