Published in the Federal Register on July 27, 2011 – 76 F.R. 144.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9539]
RIN 1545–BI09
Election of Reduced Research Credit Under Section 280C(c)(3)
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Final regulations.
SUMMARY
SUPPLEMENTARY INFORMATION:
BACKGROUND
EXPLANATION AND SUMMARY OF COMMENTS
SPECIAL ANALYSES
DRAFTING INFORMATION
ADOPTION OF AMENDMENTS TO THE REGULATIONS
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:
