other · IRS · Rule · Published 2004-01-02 · Effective 2004-01-02 · 69 FR 22
Document
Document number
03-31818
Federal Register citation
69 FR 22
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2004-01-02
Effective date
2004-01-02
Treasury docket
TD 9104
Abstract
This document contains final regulations relating to the definition of qualified research under section 41(d) for the credit for increasing research activities. These final regulations reflect changes to section 41(d) made by the Tax Reform Act of 1986.