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Treasury Decision 9296

Published in the Federal Register on November 9, 2006 – 71 F.R. 65722.

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9296]
RIN 1545–BD60
Credit for Increasing Research Activities

AGENCY:
Internal Revenue Service (IRS), Treasury.

ACTION:
Final regulations and removal of temporary regulations.

SUMMARY
SUPPLEMENTARY INFORMATION:
BACKGROUND
SUMMARY OF COMMENTS AND EXPLANATION OF PROVISIONS
Allocation of the Group Credit
Special Allocation Rule for Consolidated Groups
Start-Up Companies
Alternative Incremental Research Credit
Other
EFFECTIVE DATE
SPECIAL ANALYSES
DRAFTING INFORMATION
ADOPTION OF AMENDMENTS TO THE REGULATIONS

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