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TREAS/IRS RIN: 1545-BI54 Publication ID: Spring 2014 
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  06/00/2014   
Additional Information: REG-153656-03 Drafting attorney: Martha Garcia (202) 317-6853 Reviewing attorney: Jamie Park (202) 317-6853 Treasury attorney: Alexa Claybon (202) 622-6865 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Martha M. Garcia
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5116,
Washington , DC 20224
Phone:202 317-6853
Fax:202 317-6732
Email: martha.m.garcia@irscounsel.treas.gov

 
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