Allocation of Controlled Group Research Credit; Correction
other · IRS · Rule · Published 2015-04-27 · Effective 2015-04-27 · 80 FR 23238
Document
Document number
2015-09603
Federal Register citation
80 FR 23238
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2015-04-27
Effective date
2015-04-27
Treasury docket
TD 9717
Abstract
This document contains corrections to final regulations (TD 9717) that were published in the Federal Register on Friday, April 3, 2015 (80 FR 18096). The final regulations are relating to the allocation of the credit for increasing research activities (research credit) to corporations and trades or businesses under common control (controlled groups).