# Credit for Increasing Research Activities
> **IRS** · Final regulations. · Published 2004-01-02 · Effective 2004-01-02 · 69 FR 22
## Document
- **Document number:** 03-31818
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 22
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/01/02/03-31818/credit-for-increasing-research-activities)
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