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TREAS/IRS | RIN: 1545-BH33 | Publication ID: Fall 2008 |
Title: Alternative Simplified Credit Under Section 41(c)(5) | |
Abstract: These temporary regulations provide guidance on computation of the alternative simplified credit under section 41(c)(5). | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Completed Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 41(f) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-149405-07 Drafting attorney: David A. Selig (202) 622-3040 Reviewing attorney: Christopher J. Wilson (202) 622-3040 Treasury attorney: Brandon Carlton (202) 622-6865 CC: PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BH32 | |
Agency Contact: James W. Rider Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5107, Washington, DC 20224 Phone:202 317-4137 Fax:855 591-7867 Email: james.w.rider@irscounsel.treas.gov |