The principal author of these regulations is Nicole R. Cimino, Office of Associate Chief Counsel (Passthroughs and Special Industries). However, personnel from the IRS and Treasury Department participated in their development.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
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:
