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.
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