other · IRS · Rule · Published 2018-03-28 · Effective 2018-04-02 · 83 FR 13183
Document
Document number
2018-06241
Federal Register citation
83 FR 13183
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2018-03-28
Effective date
2018-04-02
Treasury docket
TD 9832
Abstract
This document contains final regulations relating to the allocation of the credit for increasing research activities (research credit) to corporations and trades or businesses under common control (controlled groups). This document also contains final regulations relating to the allocation of the railroad track maintenance credit and the election for a reduced research credit.