Questions about IRS requirements?

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

TD 9528 – Adoption of Amendments to the Regulations

Accordingly, 26 CFR part 1 is amended as follows:

PART 1—INCOME TAXES
Paragraph 1 – Amended the authority citation for Part 1
Paragraph 2 – Amended section 1.41-0
Paragraph 3 – Removed section 1.41-0T
Paragraph 4 – Amended section 1.41-6
Paragraph 5 – Removed section 1.41-6T
Paragraph 6 – Revised section 1.41-8 section heading and paragraphs (b)(2), (b)(3), (b)(4)(ii), and (b)(5)
Paragraph 7 – Removed section 1.41-8T
Paragraph 8 – Revised section 1.41-9
Paragraph 9 – Removed section 1.41-9T

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: