federal_register: 2013-29539

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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
2013-29539 Credit for Increasing Research Activities: Intra-Group Gross Receipts Proposed Rule This document contains proposed regulations under section 41 of the Internal Revenue Code (Code) relating to the treatment of qualified research expenditures (QREs) and gross receipts resulting from transactions between members of a controlled group of corporations or a group of trades or businesses under common control (intra-group transactions) for purposes of determining the credit under section 41 for increasing research activities (research credit). These proposed regulations will affect controlled groups of corporations or groups of trades or businesses under common control (controlled groups) that are engaged in research activities. This document also provides notice of a public hearing on these proposed regulations. 2013-12-13 2013 12 https://www.federalregister.gov/documents/2013/12/13/2013-29539/credit-for-increasing-research-activities-intra-group-gross-receipts https://www.govinfo.gov/content/pkg/FR-2013-12-13/pdf/2013-29539.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations under section 41 of the Internal Revenue Code (Code) relating to the treatment of qualified research expenditures (QREs) and gross receipts resulting from transactions between members of a controlled group of... 1545-BE14

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