Accordingly, 26 CFR part 1 is amended as follows:
PART 1—INCOME TAXES
Paragraph 1 – Authority citation for Part 1
Paragraph 2 – Amended section 1.41-0
Paragraph 3 – Added section 1.41-0T
Paragraph 4 – Amended section 1.41-1
Paragraph 5 – Amended section 1.41-6
Paragraph 6 – Added section 1.41-6T
Paragraph 7 – Amended section 1.41-8
Paragraph 8 – Added section 1.41-8T
Paragraph 9 – Added sections 1.41-9 and 1.41-9T
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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