# Election of Reduced Research Credit Under Section 280C(c)(3)
> **IRS** · Final regulations. · Published 2011-07-27 · Effective 2011-07-27 · 76 FR 44800
## Document
- **Document number:** 2011-18993
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 44800
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/07/27/2011-18993/election-of-reduced-research-credit-under-section-280cc3)
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