# Allocation of Controlled Group Research Credit; Correction
> **IRS** · Final and temporary regulations; correction. · Published 2015-04-27 · Effective 2015-04-27 · 80 FR 23237
## Document
- **Document number:** 2015-09604
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 23237
- **CFR reference:** 26 CFR 1
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/04/27/2015-09604/allocation-of-controlled-group-research-credit-correction)
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