The principal author of these regulations is Nicole R. Cimino of the Office of Associate Chief Counsel (Passthroughs and Special Industries), IRS. However, personnel from other offices of the IRS and the Treasury Department participated in their development.
Audit Support
1.0 – R&D Credit Legislation
2.0 – R&D Credit Regulations
2.1 – 26 CFR 1.41
2.2 – 26 CFR 1.174
2.3 – Treasury Decisions
2.4 – Proposed Rulemaking
3.0 – R&D Credit Statutes
4.0 – R&D Credit Case Law
5.0 – R&D Credit Audits
6.0 – R&D Credit Commentary
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Register here if you want automatic updates on R&D Tax Credit Law. Armor will email you whenever there is a significant change in the legislation, regulations, statues or case law pertaining to the R&D Credit:
