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TREAS/IRS RIN: 1545-BI54 Publication ID: Fall 2016 
Title: Research Credit IIIA Internal Use Software (IUS) 

These regulations relate to the treatment of software that is developed by (or for the benefit of) a taxpayer primarily for the taxpayer's internal use under section 41(d)(4)(E) of the Internal Revenue Code.

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: No 
CFR Citation: 26 CFR 1.41-4   
Legal Authority: 26 U.S.C. 41    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/20/2015  80 FR 2624   
NPRM Comment Period End  03/23/2015 
Final Action  12/00/2016 
Additional Information: REG-153656-03 Drafting attorney: Martha Garcia (202) 317-6853 Reviewing attorney: Danielle M. Grimm (202) 317-6853 Treasury attorney: Christopher Call (202) 622-6865 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Martha M. Garcia
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5116,
Washington, DC 20224
Phone:202 317-6853
Fax:202 317-6732