Election of Reduced Research Credit Under Section 280C(c)(3)
other · IRS · Rule · Published 2011-07-27 · Effective 2011-07-27 · 76 FR 44800
Document
Document number
2011-18993
Federal Register citation
76 FR 44800
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2011-07-27
Effective date
2011-07-27
Treasury docket
TD 9539
Abstract
This document contains final regulations that amend the regulations concerning the election to claim the reduced research credit. The final regulations simplify how taxpayers make the election and affect taxpayers that claim the reduced research credit.