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2005 Regulations

Published in the Federal Register on May 24, 2005 – 70 F.R. 29662.

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–134030–04 and REG–133791–02]
RIN 1545–BD60 and RIN 1545–BA88
Credit for Increasing Research Activities
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations; notice of public hearing; and withdrawal of previously proposed regulations.

SUMMARY
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Special Analyses
Comments and Requests for a Public Hearing
Drafting Information
List of Subjects in 26 CFR Part 1
Withdrawal of Proposed Amendments to the Regulations
Proposed Amendments to the Regulations

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