Agency Information Collection Activities; Special Rules for Long-Term Contracts Under Section 460
Published Date: 1/27/2026
Notice
Summary
The IRS wants your thoughts on how it collects info about long-term contracts under Section 460. If you’re involved in big projects that stretch over years, these rules affect you and could change how you report your earnings. Comments are due by March 30, 2026, so don’t miss your chance to weigh in before any money or paperwork changes kick in!
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