# Credit for Increasing Research Activities
> **IRS** · Final regulations. · Published 2001-01-03 · Effective 2001-01-03 · 66 FR 280
## Document
- **Document number:** 00-33170
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 280
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-01-03
- **Effective date:** 2001-01-03
- **Treasury docket:** TD 8930
## Abstract

This document contains final regulations relating to the computation of the credit under section 41(c) and the definition of qualified research under section 41(d). These regulations are intended to provide guidance concerning the requirements necessary to qualify for the credit for increasing research activities, guidance in computing the credit for increasing research activities, and rules for electing and revoking the election of the alternative incremental credit. These regulations reflect changes to section 41 made by the Tax Reform Act of 1986 (the 1986 Act), the Revenue Reconciliation Act of 1989, the Small Business Job Protection Act of 1996, the Taxpayer Relief Act of 1997, the Tax and Trade Relief Extension Act of 1998 (the 1998 Act), and the Tax Relief Extension Act of 1999 (the 1999 Act). These regulations also provide certain technical amendments to the existing regulations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/03/00-33170/credit-for-increasing-research-activities)
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