WASHINGTON, Jan. 27 -- Internal Revenue Service has issued a notice called: Agency Information Collection Activities; Special Rules for Long-Term Contracts Under Section 460.

The notice was published in the Federal Register on Jan. 27 by Jason M. Schoonmaker, Tax Analyst.

Summary: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

For more information, contact Requests for additional information or copies of this collection should be directed to Jason Schoonmaker, 801/620-6008.

The full text of the notice can be found at: http://www.gpo.gov/fdsys/pkg/FR-2026-01-27/html/2026-01621.htm

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