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TD 9539 – Summary

This document contains final regulations that amend the regulations concerning the election to claim the reduced research credit. The final regulations simplify how taxpayers make the election and affect taxpayers that claim the reduced research credit.

DATES:
Effective Date: These regulations are effective on July 27, 2011.
Applicability Date: For dates of applicability, see § 1.280C–4(c).

FOR FURTHER INFORMATION CONTACT:
David Selig, (202) 622–3040 (not a tollfree number).

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