# Credit for Increasing Research Activities
> **IRS** · Final regulations and removal of temporary regulations. · Published 2006-11-09 · Effective 2006-11-09 · 71 FR 65722
## Document
- **Document number:** E6-18909
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 65722
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/11/09/E6-18909/credit-for-increasing-research-activities)
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