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TREAS/IRS RIN: 1545-BE64 Publication ID: Fall 2014 
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: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 174    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/06/2013  78 FR 54796   
NPRM Comment Period End  12/05/2013 
Completed by TD 9680  07/21/2014  79 FR 42193   
Additional Information: REG-124148-05 Drafting attorney: David H. McDonnell (202) 317-4137 Reviewing attorney: Nicole R. Cimino (202) 317-4137 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:
Lani Sinfield
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: lani.m.sinfield@irscounsel.treas.gov