Source: https://www.federalregister.gov/documents/2015/04/03/2015-07380/allocation-of-controlled-group-research-credit
Timestamp: 2018-04-22 21:12:32
Document Index: 249057187

Matched Legal Cases: ['art 1', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091']

Federal Register :: Allocation of Controlled Group Research Credit
A Proposed Rule by the Internal Revenue Service on 04/03/2015
80 FR 18171
18171-18172 (2 pages)
1545-BL76
IRS-2015-0013
Allocation of Controlled Group Research Credit (REG-133489-13)
1545-BL77
https://www.federalregister.gov/d/2015-07380 https://www.federalregister.gov/d/2015-07380
Send submissions to: CC:PA:LPD:PR (REG-133489-13), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-133489-13), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC. Submissions may also be sent electronically via the Federal eRulemaking Portal at www.regulations.gov (IRS REG-133489-13). The public hearing will be held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC.
Concerning the regulations, James A. Holmes, (202) 317-4137; concerning submission of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Oluwafunmilayo (Funmi) Taylor at (202) 317-6901 (not toll-free numbers).
Temporary regulations in the Rules and Regulations section of this issue of the Federal Register amend the Income Tax Regulations (26 CFR part 1) relating to section 41. The temporary regulations amend §§ 1.41-6,1.45G-1, and 1.280C-4. The regulations are being prescribed to update the regulations in a manner that is consistent with the amendments made to sections 41(f)(1)(A)(ii) and 41(f)(1)(B)(ii) in Section 301(c) of the Act. The text of the temporary regulations also serves as the text of these proposed regulations. The preamble to those regulations explains the amendments.
Section 1.41-6 also issued under 26 U.S.C. 41(f)(1) * * *
Section 1.45G-1 also issued under 26 U.S.C. 45G(e)(2) * * *
Section 1.280C-4 also issued under 26 U.S.C. 280C(c)(4) * * *
Par. 2. Section 1.41-6 is amended to read as follows:
§ 1.41-6.
[The text of the amendments to this proposed section is the same as the text of § 1.41-6T published elsewhere in this issue of the Federal Register].
Par. 3. Section 1.45G-1 is amended to read as follows:
§ 1.45G-1.
[The text of the amendments to this proposed section is the same as the text Start Printed Page 18172of § 1.45G-1T published elsewhere in this issue of the Federal Register].
Par. 4. Section 1.280C-4 is amended to read as follows.
§ 1.280C-4.
[The text of the amendments to this proposed section is the same as the text of § 1.280C-4T published elsewhere in this issue of the Federal Register].
[FR Doc. 2015-07380 Filed 4-2-15; 8:45 am]