2000 Proposed Regulations
Published in the Federal Register on January 4, 2000 – 65 F.R. 258.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–105606–99]
RIN 1545–AX05
Credit for Increasing Research Activities
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking and notice of public hearing.
SUMMARY
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
Background
Pre-1990 Rules for Computing the Research Credit for Members of a Controlled Group and Allocating the Credit among Members of the Group
Post-1989 Rules for Computing the Research Credit for Members of a Controlled Group and Allocating the Regular Research Credit among Members of the Group
Allocation of the Credit for Basic Research Payments and the Alternative Incremental Research Credit
Proposed Effective Date
Special Analyses
Comments and Public Hearing
Drafting Information
List of Subjects in 26 CFR Part 1
Proposed Amendments to the Regulations
