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TREAS/IRS | RIN: 1545-BE64 | Publication ID: Fall 2013 |
Title: Research Expenditures | |
Abstract: The regulations will address the treatment, under section 174, of costs paid or incurred for the developments of pilot models. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously 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 174 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-124148-05 Drafting attorney: David H. McDonnell (202) 622-3040 Reviewing attorney: Nicole R. Cimino (202) 622-3040 Treasury attorney: Alexa Claybon (202) 622-6865 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: David H. McDonnell Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5106, Washington, DC 20224 Phone:202 317-4137 Fax:855 591-7867 Email: david.h.mcdonnell@irscounsel.treas.gov |