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TREAS/IRS RIN: 1545-BL76 Publication ID: Fall 2016 
Title: 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.

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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 41   
Legal Deadline:  None
Action Date FR Cite
NPRM  04/03/2015  80 FR 18171   
NPRM Comment Period End  07/02/2015 
Final Action  12/00/2016 
Additional Information: REG-133489-13 Drafting attorney: James Alexander Holmes (202) 317-4137 Reviewing attorney: Nicole Cimino (202) 317-4137 Treasury attorney: Christopher Call (202) 622-6865 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BL77 
Agency Contact:
James Holmes
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5316,
Washington, DC 20224
Phone:202 317-4137
Fax:855 591-7867