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TREAS/IRS RIN: 1545-BI54 Publication ID: Fall 2013 
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: 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 41    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2013 
Additional Information: REG-153656-03 Drafting attorney: Brian J. Americus (202) 622-3110 Reviewing attorney: Jamie Park (202) 622-3110 Treasury attorney: Alexa Claybon (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:
Brian J. Americus
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5108,
Washington, DC 20221
Phone:202 622-3110
Fax:202 622-4524
Email: brian.j.americus@irscounsel.treas.gov