# Credit for Increasing Research Activities; Correction
> **IRS** · Correcting amendment. · Published 2005-08-12 · Effective 2005-05-24 · 70 FR 47108
## Document
- **Document number:** 05-15827
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 47108
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/08/12/05-15827/credit-for-increasing-research-activities-correction)
---
*AI Analytics · CC0 1.0*