federal_register: 08-1363
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 08-1363 | Alternative Simplified Credit under Section 41(c)(5) | Proposed Rule | In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations relating to the election and calculation of the alternative simplified credit under section 41(c)(5) of the Internal Revenue Code (ASC). The regulations implement changes to the credit for increasing research activities under section 41 made by the Tax Relief and Health Care Act of 2006 and will affect certain taxpayers claiming the section 41 credit. 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. | 2008-06-17 | 2008 | 6 | https://www.federalregister.gov/documents/2008/06/17/08-1363/alternative-simplified-credit-under-section-41c5 | https://www.govinfo.gov/content/pkg/FR-2008-06-17/pdf/08-1363.pdf | Treasury Department; Internal Revenue Service | 497,254 | In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations relating to the election and calculation of the alternative simplified credit under section 41(c)(5) of the Internal Revenue Code... | 1545-BH32 |