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TREAS/IRS RIN: 1545-BH92 Publication ID: Fall 2022 
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: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 460-6   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-139077-07 (NPRM) Drafter attorney: Christina Glendening (202) 317-4746 Reviewer attorney: N/A Treasury attorney: N/A 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:
Christina M. Glendening
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4522,
Washington, DC 20224
Phone:202 317-4746
Fax:855 576-2339
Email: christina.m.glendening@irscounsel.treas.gov