Treasury Decision 9401
Published in the Federal Register on June 17, 2008 – 73 F.R. 34185.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9401]
RIN 1545–BH33
Alternative Simplified Credit Under Section 41(c)(5)
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Final regulations and temporary regulations.
SUMMARY
SUPPLEMENTARY INFORMATION:
BACKGROUND
EXPLANATION OF PROVISIONS
EFFECTIVE/APPLICABILITY DATE
SPECIAL ANALYSES
DRAFTING INFORMATION
AMENDMENTS TO THE REGULATIONS




