1545-BL77 201410 The Regulatory Plan and the 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 (Temporary)

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 section 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 Undetermined No 26 CFR 1 Not Yet Determined No Interim Final Rule 12/00/2014 REG-133489-13 (Temp) Drafting attorney: James Alexander Holmes (202) 317-4137 Reviewing attorney: Nicole Cimino (202) 317-4137 Treasury attorney: Alexa Claybon (202) 622-6865 CC:PSI No Undetermined No No No 1545-BL76 Related to David Selig A. General Attorney (Tax) 1545 Internal Revenue Service IRS 202 317-5015 855 591-7868 david.a.selig@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5105, Washington DC 20224