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TREAS/IRS | RIN: 1545-BE14 | Publication ID: Fall 2015 |
Title: Intra-Group Gross Receipts Under Section 41 | |
Abstract:
The proposed regulations will address the treatment of intra-group transactions in the determination of a controlled group's gross receipts for purposes of the section 41 research credit. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 41 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-159420-04 Drafting attorney: David A. Selig (202) 317-4137 Reviewing attorney: Nicole R. Cimino (202) 317-4137 Treasury attorney: Christopher Call (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: James W. Rider Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5107, Washington, DC 20224 Phone:202 317-4137 Fax:855 591-7867 Email: james.w.rider@irscounsel.treas.gov |