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TREAS/IRS | RIN: 1545-BL76 | Publication ID: Spring 2018 |
Title: Allocation of Controlled Group Research Credit | |
Abstract:
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. |
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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 |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 41 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-133489-13 Drafter attorney: James A. Holmes (202) 317-4137 Reviewer attorney: Nicole Cimino (202) 317-4137 Treasury attorney: Christopher Call (202) 622-6865 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
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 Email: james.a.holmes@irscounsel.treas.gov |