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TREAS/IRS RIN: 1545-BL77 Publication ID: Fall 2016 
Title: 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.

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: No 
CFR Citation: 26 CFR 1   
Legal Authority: Not Yet Determined   
Legal Deadline:  None
Action Date FR Cite
Interim Final Rule Completed by TD 9717  04/03/2015  80 FR 18096   
Interim Final Rule Effective  04/03/2015 
Final Action  12/00/2016 
Additional Information: REG-133489-13 (Temp) 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-BL76 
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