federal_register: 05-10236

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
05-10236 Credit for Increasing Research Activities Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of corporations, including consolidated groups, or a group of trades or businesses under common control. The text of those regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations and withdraws the proposed regulations published in the Federal Register on July 29, 2003 (68 FR 44499). 2005-05-24 2005 5 https://www.federalregister.gov/documents/2005/05/24/05-10236/credit-for-increasing-research-activities https://www.govinfo.gov/content/pkg/FR-2005-05-24/pdf/05-10236.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of... 1545-BA88, 1545-BD60

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