# Alternative Simplified Credit Election
> **IRS** · Final regulations and removal of temporary regulations. · Published 2015-02-27 · Effective 2015-02-27 · 80 FR 10587
## Document
- **Document number:** 2015-04111
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 10587
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2015/02/27/2015-04111/alternative-simplified-credit-election)
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