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TREAS/IRS RIN: 1545-BG70 Publication ID: Spring 2024 
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)(5).

 
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 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 460   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM and Notice of Public Hearing  08/04/2008  73 FR 45180   
NPRM Comment Period End  11/13/2008 
Second NPRM and Notice of Public Hearing  05/00/2025 
Additional Information: REG-120844-07 (NPRM-second) Drafter attorney: Michael D. Finn (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:
Michael D. Finn
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-4718
Fax:855 576-4718
Email: michael.d.finn@irscounsel.treas.gov