federal_register: 2015-07380

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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
2015-07380 Allocation of Controlled Group Research Credit Proposed Rule This document contains proposed regulations relating to the allocation of the group credit. The proposed regulations will affect certain taxpayers claiming the credit. In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations providing guidance relating to the allocation of the credit for increasing research activities (research credit) to corporations and trades or businesses under common control (controlled groups). The temporary regulations also contain rules relating to the allocation of the railroad track maintenance credit (RTMC) and the election for a reduced research credit. The text of the temporary regulations also serves as the text of these proposed regulations. 2015-04-03 2015 4 https://www.federalregister.gov/documents/2015/04/03/2015-07380/allocation-of-controlled-group-research-credit https://www.govinfo.gov/content/pkg/FR-2015-04-03/pdf/2015-07380.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations relating to the allocation of the group credit. The proposed regulations will affect certain taxpayers claiming the credit. In the Rules and Regulations section of this issue of the Federal Register, the IRS... 1545-BL76

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