other · IRS · Rule · Published 2016-10-04 · Effective 2016-10-04 · 81 FR 68299
Document
Document number
2016-23174
Federal Register citation
81 FR 68299
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2016-10-04
Effective date
2016-10-04
Treasury docket
TD 9786
Abstract
This document contains final regulations concerning the application of the credit for increasing research activities. These final regulations provide guidance on software that is developed by (or for the benefit of) the taxpayer primarily for internal use by the taxpayer (internal use software). These final regulations also include examples to illustrate the application of the process of experimentation requirement to software. These final regulations will affect taxpayers engaged in research activities involving software.