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TREAS/IRS RIN: 1545-BH92 Publication ID: Spring 2014 
Title: Look-Back Interest and Tax-Exempt Entities 
Abstract: Amends regulations under 26 CFR 1.460-6, relating to the application of the look-back method for long-term contracts. The amendment will provide guidance on how to compute interest under the look-back method when the method applies to pass-through entities that are partly owned by tax-exempt entities. 
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: Undetermined 
CFR Citation: 26 CFR 1 
Legal Authority: 26 USC 7805; 26 USC 460-6 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014   
Additional Information: REG-139077-07 Drafting attorney: Seoyeon Park (202) 317-7006 Reviewing attorney: William A. Jackson (202) 317-7006 Treasury attorney: Alexa Claybon (202) 622-6865 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Seoyeon Park
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4236,
Washington, DC 20224
Phone:202 317-7006
Fax:202 317-4734
Email: seoyeon.park@irscounsel.treas.gov

 
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