Credit for Increasing Research Activities; Correction
other · IRS · Rule · Published 2005-08-12 · Effective 2005-05-24 · 70 FR 47108
Document
Document number
05-15827
Federal Register citation
70 FR 47108
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2005-08-12
Effective date
2005-05-24
Treasury docket
TD 9205
Abstract
This document corrects temporary regulations (TD 9205) that were published in the Federal Register on Tuesday, May 24, 2005 (70 FR 29596). The document contains temporary regulations relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of corporations or a group of trades or businesses under common control.