# Alternative Simplified Credit Election
> **IRS** · Final and temporary regulations. · Published 2014-06-03 · Effective 2014-06-03 · 79 FR 31863
## Document
- **Document number:** 2014-12757
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 31863
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/06/03/2014-12757/alternative-simplified-credit-election)
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