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TREAS/IRS | RIN: 1545-BI54 | Publication ID: Fall 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. |
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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 1.41-4 | |
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: Martha Garcia (202) 317-6853 Reviewing attorney: Jaime 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 |