1545-BL76 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Allocation of Controlled Group Research Credit

This guidance relates to the allocation of the credit for increasing research activities (research credit) to corporations and trades or businesses under common control (controlled groups) for purposes of sections 41(f)(I)(A)(ii) and 41(f)(I)(B)(ii) of the Internal Revenue Code, as amended by section 301(c) of the American Taxpayer Relief Act of 2012, Public Law 112-240, H.R. 8.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 41 No NPRM 04/03/2015 80 FR 18171 NPRM Comment Period End 07/02/2015 Final Action 07/00/2018 REG-133489-13 Drafter attorney: James A. Holmes (202) 317-4137 Reviewer attorney: Nicole Cimino (202) 317-4137 Treasury attorney: Christopher Call (202) 622-6865 CC:PSI No None No No No 1545-BL77 Related to James Holmes General Attorney (Tax) 1545 Internal Revenue Service IRS 202 317-4137 855 591-7867 james.a.holmes@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5316, Washington DC 20224