Treasury Decision 8562
Published in the Federal Register on October 3 ,1994 – 59 F.R. 50159.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 8562]
Research or Experimental Expenditures
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
SUMMARY
SUPPLEMENTARY INFORMATION:
BACKGROUND
EXPLANATION OF PROVISIONS
A. Clarification of Uncertainty Test
B. Validation Testing
C. Effective Date
SPECIAL ANALYSES
AMENDMENTS TO THE REGULATIONS




