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Treasury Decision 8930

Published in the Federal Register on January 3 ,2001 – 66 F.R. 280.

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 602
[TD 8930]
RINs 1545-AV14 and 1545-A051
Credit for Increasing Research Activities
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.

SUMMARY
BACKGROUND
EXPLANATION OF PROVISIONS
I. Basic Principles
II. Gross Receipts
III. The Discovery Requirement
IV. Process of Experimentation
V. Recordkeeping Requirement
VI. The Shrinking-back Rule
VII. Research After Commercial Production
VIII. Adaptation
IX. Internal-use Software
X. Alternative Incremental Credit
EFFECTIVE DATES
SPECIAL ANALYSES
DRAFTING INFORMATION
ADOPTION OF AMENDMENTS TO THE REGULATIONS

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