federal_register: 2011-14407

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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
2011-14407 Alternative Simplified Credit Under Section 41(c)(5) Rule This document contains final regulations relating to the election and calculation of the alternative simplified credit under section 41(c)(5) of the Internal Revenue Code (Code). The final regulations affect certain taxpayers claiming the credit under section 41. These final regulations implement changes to the credit for increasing research activities under section 41 made by the Tax Relief and Health Care Act of 2006. 2011-06-10 2011 6 https://www.federalregister.gov/documents/2011/06/10/2011-14407/alternative-simplified-credit-under-section-41c5 https://www.govinfo.gov/content/pkg/FR-2011-06-10/pdf/2011-14407.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations relating to the election and calculation of the alternative simplified credit under section 41(c)(5) of the Internal Revenue Code (Code). The final regulations affect certain taxpayers claiming the credit under... 1545-BH32

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