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Treasury Decision 9104

Published in the Federal Register on January 2, 2004 – 69 F.R. 22.

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 602
TD 9104
RIN 1545-AY82
Credit for Increasing Research Activities

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY
SUPPLEMENTARY INFORMATION:
BACKGROUND
EXPLANATION OF PROVISIONS
Process of Experimentation — In General
Process of Experimentation — Requirements
Process of Experimentation — Substantially all Requirement
Other Issues
Patent Safe Harbor
Shrinking-Back Rule
Research After Commercial Production
Gross Receipts
Examples
EFFECTIVE DATE
SPECIAL ANALYSES
DRAFTING INFORMATION
LIST OF SUBJECTS

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