other · IRS · Rule · Published 2014-06-03 · Effective 2014-06-03 · 79 FR 31863
Document
Document number
2014-12757
Federal Register citation
79 FR 31863
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2014-06-03
Effective date
2014-06-03
Treasury docket
TD 9666
Abstract
This document contains final and temporary regulations relating to the election of the alternative simplified credit. The final and temporary regulations will affect certain taxpayers claiming the credit. The text of these temporary regulations also serves as the text of the proposed regulations (REG-133495-13) published in the Proposed Rules section in this issue of the Federal Register.