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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
08-1362 Alternative Simplified Credit Under Section 41(c)(5) Rule This document contains final and temporary regulations relating to the election and calculation of the alternative simplified credit under section 41(c)(5) of the Internal Revenue Code. The final and temporary regulations implement changes to the credit for increasing research activities under section 41 made by the Tax Relief and Health Care Act of 2006. The final and temporary regulations will affect certain taxpayers claiming credit under section 41. The text of these temporary regulations also serves as the text of the proposed regulations (REG-149405-07) published in the Proposed Rules section in this issue of the Federal Register. 2008-06-17 2008 6 https://www.federalregister.gov/documents/2008/06/17/08-1362/alternative-simplified-credit-under-section-41c5 https://www.govinfo.gov/content/pkg/FR-2008-06-17/pdf/08-1362.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final and temporary regulations relating to the election and calculation of the alternative simplified credit under section 41(c)(5) of the Internal Revenue Code. The final and temporary regulations implement changes to the...  

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