Department Of The Treasury

Election of Reduced Research Credit Under Section 280C(c)(3); Hearing Cancellation

October 27, 2009 - 74 FR 55162 - RIN: - Download Full Notice: Text | PDF

This document cancels a public hearing on proposed rulemaking that amends the regulations concerning taxpayers who make the election to claim the reduced research credit. The proposed regulations simplify how taxpayers make the election and affect taxpayers that claim the research credit.

Agency Contact: Richard A. Hurst of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration), at Richard.A.Hurst@irscounsel.treas.gov.

This is a proposed regulation. Comments were due on December 31, 1969.





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