Questions about IRS requirements?

Watch our 3-minute intro on the R&D Audit process

Treasury Decision 9205

Published in the Federal Register on May 24, 2005 – 70 F.R. 29596.

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9205]
RIN 1545–BE17
Credit for Increasing Research Activities
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Temporary regulations.

SUMMARY
SUPPLEMENTARY INFORMATION:
BACKGROUND
SUMMARY OF COMMENTS AND EXPLANATION OF PROVISIONS
Computation of the Group Credit
Allocation of the Group Credit
Special Allocation Rule for Excess Group Credit Situations
Computation of Stand-Alone Entity Credits
Special Allocation Rule for Consolidated Groups
Alternative Incremental Research Credit
EFFECTIVE DATE
SPECIAL ANALYSES
DRAFTING INFORMATION
ADOPTION OF AMENDMENTS TO THE REGULATIONS

Regulatory Updates:

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:

First Name:
Last Name:
Company:
*Your Email Address:
Phone:
*Enter the security code shown: