Alternative Simplified Credit Election

tax-irs · IRS · Rule · Published 2015-02-27 · Effective 2015-02-27 · 80 FR 10587

Document

Document number: 2015-04111
Federal Register citation: 80 FR 10587
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2015-02-27
Effective date: 2015-02-27
Treasury docket: TD 9712

Abstract

This document contains final regulations relating to the election of the alternative simplified credit under section 41(c)(5) of the Internal Revenue Code (Code). The final regulations affect certain taxpayers claiming the credit under section 41.

Source

Authoritative: Federal Register document
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