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TREAS/IRS | RIN: 1545-BI54 | Publication ID: Spring 2009 |
Title: ●Research Credit IIIA (IUS) | |
Abstract: These regulations relate to the treatment of software that is developed by (or for the benefit of) a taxpayer primarily for the taxpayer's internal use under section 41(d)(4)(E) of the Internal Revenue Code. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 41 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-153656-03 Drafting attorney: Patrick T. McGroarty (202) 622-3040 Reviewing attorney: Nicole R. Cimino (202) 622-3040 Treasury attorney: Brandon Carlton (202) 622-6865 CC: PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Patrick T. McGroarty Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5111, Washington, DC 20224 Phone:202 622-3040 Fax:202 622-4753 Email: patrick.t.mcgroarty@irscounsel.treas.gov |