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TREAS/IRS RIN: 1545-BE14 Publication ID: Fall 2016 
Title: Intra-Group Gross Receipts Under Section 41 

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.

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
Action Date FR Cite
NPRM  12/13/2013  78 FR 75905   
NPRM Comment Period End  03/13/2014 
Final Action  12/00/2016 
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:
David A. Selig
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5105,
Washington, DC 20224
Phone:202 317-5015
Fax:855 591-7868