Department Of The Treasury

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

July 27, 2011 - 76 FR 44800 - RIN: 1545-BI09 - Download Full Notice: Text | PDF

This document contains final regulations that amend the regulations concerning the election to claim the reduced research credit. The final regulations simplify how taxpayers make the election and affect taxpayers that claim the reduced research credit.

Agency Contact: David Selig, (202) 622-3040 (not a toll-free number).

This rule is final.


Image 01 Image 02 Image 04 Image 05 Image 08