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TREAS/IRS RIN: 1545-BG70 Publication ID: Fall 2016 
Title: Rules for Home Construction Contracts 

Proposed amendments to the rules regarding accounting for long-term construction contracts that qualify as home construction contracts under 26 U.S.C. 460(e)(6).

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 460 to 463   
Legal Deadline:  None
Action Date FR Cite
NPRM  08/04/2008  73 FR 45180   
NPRM Comment Period End  11/03/2008    
Public Hearing   12/05/2008  73 FR 45180   
Final Action  12/00/2016 
Additional Information: REG-120844-07 Drafting attorney: Brendan P. O'Hara (202) 317-4718 Reviewing attorney: John M. Aramburu (202) 317-7006 Treasury attorney: 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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4718
Fax:855 576-2338