Instructions for Form 8697 (09/2005) 
                           
                         
                        
                           Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
                        
                        
                        
                           
                              Section references are to the Internal Revenue Code unless otherwise noted.
                            
                         
                        
                           (Use with the November 2002 revision of Form 8697) (Revised: 09/2005)