# Allocation of Controlled Group Research Credit
> **IRS** · Final regulations and removal of temporary regulations. · Published 2018-03-28 · Effective 2018-04-02 · 83 FR 13183
## Document
- **Document number:** 2018-06241
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 83 FR 13183
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/03/28/2018-06241/allocation-of-controlled-group-research-credit)
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