other · IRS · Rule · Published 2006-11-09 · Effective 2006-11-09 · 71 FR 65722
Document
Document number
E6-18909
Federal Register citation
71 FR 65722
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2006-11-09
Effective date
2006-11-09
Treasury docket
TD 9296
Abstract
This document contains final regulations relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of corporations or a group of trades or businesses under common control. These final regulations reflect changes made to section 41 by the Revenue Reconciliation Act of 1989, which introduced the current computational regime for the credit, and the Small Business Job Protection Act of 1996, which introduced the alternative incremental research credit.