{"abstract":"The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts, and final regulations in Treasury Decisions (TD) 8775, 8929. 8995, and 9137 relating to special rules for long-term contracts under Internal Revenue Code (IRC) section 460.","action":"Notice and request for comments.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2023/01/11/2023-00337.html","cfr_references":[],"citation":"88 FR 1633","comment_url":null,"comments_close_on":"2023-03-13","correction_of":null,"corrections":[],"dates":"Written comments should be received on or before March 13, 2023 to be assured of consideration.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2023-00337","effective_on":null,"end_page":1634,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/01/11/2023-00337.xml","html_url":"https://www.federalregister.gov/documents/2023/01/11/2023-00337/proposed-collection-requesting-comments-on-special-rules-for-long-term-contracts-under-section-460","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-00337?publication_date=2023-01-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-01-11/2023-00337/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":188,"last_updated":"2026-10-23 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-01-11/pdf/2023-00337.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-00337.pdf?1673358324","publication_date":"2023-01-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/01/11/2023-00337.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2023-03-01T19:11:10Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":1633,"subtype":null,"title":"Proposed Collection; Requesting Comments on Special Rules for Long-Term Contracts Under Section 460","toc_doc":"Special Rules for Long-Term Contracts","toc_subject":"Agency Information Collection Activities; Proposals, Submissions, and Approvals:\n","topics":[],"type":"Notice","volume":88}