# Credit for Increasing Research Activities; Correction
> **IRS** · Correcting amendments. · Published 2006-12-07 · Effective 2006-11-09 · 71 FR 70875
## Document
- **Document number:** E6-20732
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 70875
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-12-07
- **Effective date:** 2006-11-09
- **Treasury docket:** TD 9296
## Abstract

This document contains corrections to final regulations (TD 9296) that were published in the Federal Register on Thursday, November 9, 2006 (71 FR 65722) 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/12/07/E6-20732/credit-for-increasing-research-activities-correction)
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