83 FR 13183 - Allocation of Controlled Group Research Credit
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 83, Issue 60 (March 28, 2018)
Internal Revenue Service
Federal Register Volume 83, Issue 60 (March 28, 2018)
| Page Range | 13183-13185 | |
| FR Document | 2018-06241 |
[Federal Register Volume 83, Number 60 (Wednesday, March 28, 2018)] [Rules and Regulations] [Pages 13183-13185] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-06241] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9832] RIN 1545-BL76 Allocation of Controlled Group Research Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. ----------------------------------------------------------------------- SUMMARY: This document contains final regulations relating to the allocation of the credit for increasing research activities (research credit) to corporations and trades or businesses under common control (controlled groups). This document also contains final regulations relating to the allocation of the railroad track maintenance credit and the election for a reduced research credit. DATES: Effective date: These regulations are effective on April 2, 2018. Applicability date: For dates of applicability, see Sec. Sec. 1.41-6(j), 1.45G-1(g), and 1.280C-4(c). FOR FURTHER INFORMATION CONTACT: James Holmes, at (202) 317-4137; (not a toll-free number). SUPPLEMENTARY INFORMATION: Background This document amends 26 CFR part 1 to provide rules relating to sections 41, 45G, and 280C of the Internal Revenue Code (Code). On April 3, 2015, the Department of the Treasury (Treasury Department) and the IRS published final and temporary regulations (TD 9717) (temporary regulations) in the Federal Register (80 FR 18096) and a notice of proposed rulemaking by cross-reference to the temporary regulations (REG-133489-13) in the Federal Register (80 FR 18171) (proposed regulations). On April 27, 2015, the Treasury Department and the IRS published corrections to TD 9717 in the Federal Register (80 FR 23237 and 80 FR 23238). The temporary regulations expire on April 2, 2018. The preamble to the temporary regulations fully describes the updates to the regulations under sections 41, 45G, and 280C. See 80 FR 18097, April 3, 2015. The temporary regulations updated the section 41 rules in a [[Page 13184]] manner that is consistent with the amendments made to section 41(f)(1)(A)(ii) and section 41(f)(1)(B)(ii) contained in Section 301(c) of the American Taxpayer Relief Act of 2012, Public Law 112-240, H.R. 8 (ATRA). The temporary regulations also updated the regulations under Sec. 1.45G-1(f) and an example under Sec. 1.280C-4(b)(2) because they are based on the rules of section 41(f) in effect before the ATRA amendments. One written comment responding to the proposed regulations was received. No requests for a public hearing were made and no public hearing was held. After consideration of the comment, the proposed regulations are adopted without change by this Treasury decision. Summary of Comment and Explanation of Provisions No comments were received related to the proposed regulations under section 41 or section 280C. One commenter requested the regulations under Sec. 1.45G-1(f)(8) be amended to explicitly provide that qualified railroad track maintenance expenditures (QRTMEs) associated with a track assignment reside with the assignee (and not with the track owner) when there has been an intra-group track assignment. Revising those rules is beyond the scope of these regulations. Therefore, the Treasury Department and IRS decline to adopt the comment. Effect on Other Documents The temporary regulations are obsolete for taxable years beginning on or after April 2, 2018. Special Analyses Certain IRS regulations, including these, are exempt from the requirements of Executive Order 12866, as supplemented and reaffirmed by Executive Order 13563. Therefore, a regulatory impact assessment is not required. Because the final regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Code, the notice of proposed rulemaking that preceded the final regulations was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business. No comments were received on the proposed regulations. These final regulations provide necessary guidance for corporations that file a consolidated return regarding the allocation of the group credit to members of certain controlled groups of corporations and trades or businesses under common control. It is necessary to provide this administrative relief for these controlled groups as of April 2, 2018, the expiration date of the temporary regulations, to remove impediments to claiming the research and railroad track maintenance credits and making the election for a reduced research credit. Accordingly, good cause is found for dispensing with a delayed effective date pursuant to 5 U.S.C. 553(d). Drafting Information The principal author of these regulations is James Holmes, Office of the Associate Chief Counsel (Passthroughs and Special Industries). However, other personnel from the Treasury Department and the IRS participated in their development. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Amendments to the Regulations Accordingly, 26 CFR part 1 is amended as follows: PART 1--INCOME TAXES 0 Paragraph 1. The authority citation for part 1 is amended by revising the sectional authority entires for Sec. Sec. 1.41-6 and 1.280C-4 and adding a sectional authority for Sec. 1.45G-1 in numerical order to read in part as follows: Authority: 26 U.S.C. 7805 * * * * * * * * Section 1.41-6 also issued under 26 U.S.C. 41(f)(1) and 1502. * * * * * 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). * * * * * 0 Par. 2. Section 1.41-6 is amended by revising paragraphs (c), (d)(1) and (3), (e), and (j)(4) and (5) to read as follows: Sec. 1.41-6 Aggregation of expenditures. * * * * * (c) Allocation of the group credit. The group credit is allocated to each member of the controlled group on a proportionate basis to its share of the aggregate of the qualified research expenses, basic research payments, and amounts paid or incurred to energy research consortiums taken into account for the taxable year by such controlled group for purposes of the credit. For purposes of paragraphs (c), (d), and (e) of this section, qualified research expenses, basic research payments, and amounts paid or incurred to energy research consortiums are collectively referred to as QREs. (d) Special rules for consolidated groups--(1) In general. For purposes of applying paragraph (c) of this section, members of a consolidated group who are members of a controlled group are treated as a single member of the controlled group. * * * * * (3) Special rule for allocation of group credit among consolidated group members. The portion of the group credit that is allocated to a consolidated group is allocated to each member of the consolidated group on a proportionate basis to its share of the aggregate of the QREs taken into account for the taxable year by such consolidated group for purposes of the credit. (e) Examples. The following examples illustrate the provisions of paragraphs (c) and (d) of this section. Example 1. Controlled group. A, B, and C are a controlled group. A had $100x, B $300x, and C $500x of qualified research expenses for the year, totaling $900x for the group. A, in the course of its trade or business, also made a payment of $100x to an energy research consortium for energy research. The group's QREs total 1000x and the group calculated its total research credit to be $60x for the year. Based on each member's proportionate share of the controlled group's aggregate QREs, A is allocated $12x, B $18x, and C $30x of the credit. Example 2. Consolidated group is a member of controlled group. The controlled group's members are D, E, F, G, and H. F, G, and H file a consolidated return and are treated as a single member (FGH) of the controlled group. D had $240x, E $360x, and FGH $600x of qualified research expenses for the year ($1,200x aggregate). The group calculated its research credit to be $100x for the year. Based on the proportion of each member's share of QREs to the controlled group's aggregate QREs for the taxable year D is allocated $20x, E $30x, and FGH $50x of the credit. The $50x of credit allocated to FGH is then allocated to the consolidated group members based on the proportion of each consolidated group member's share of QREs to the consolidated group's aggregate QREs. F had $120x, G $240x, and H $240x of QREs for the year. Therefore, F is allocated $10x, G is allocated $20x, and H is allocated $20x. * * * * * (j) * * * (4) Taxable years beginning after December 31, 2011. Paragraphs (c), (d)(1) and (3), (e), and (j)(4) and (5) of this section apply to taxable years beginning on or after April 2, 2018. For taxable years ending before April 2, 2018, see Sec. 1.41-6T as contained in 26 CFR part 1, as revised April 1, 2017. [[Page 13185]] (5) Taxable years beginning before January 1, 2012. See Sec. 1.41- 6 as contained in 26 CFR part 1, revised April 1, 2014. Sec. 1.41-6T [Removed] 0 Par. 3. Section 1.41-6T is removed. 0 Par. 4. Section 1.45G-1 is amended by revising paragraphs (f)(4) and (5) and (g)(4) and (5) to read as follows: Sec. 1.45G-1 Railroad track maintenance credit. * * * * * (f) * * * (4) Allocation of the group credit. The group credit is allocated to each member of the controlled group on a proportionate basis to its share of the aggregate of the QRTMEs taken into account for the taxable year by such controlled group for purposes of the credit. (5) Special rules for consolidated groups--(i) In general. For purposes of applying paragraph (f)(4) of this section, members of a consolidated group who are members of a controlled group are treated as a single member of the controlled group. (ii) Special rule for allocation of group credit among consolidated group members. The portion of the group credit that is allocated to a consolidated group is allocated to each member of the consolidated group on a proportionate basis to its share of the aggregate of the QRTMEs taken into account for the taxable year by such consolidated group for purposes of the credit. * * * * * (g) * * * (4) Taxable years beginning after December 31, 2011. Paragraphs (f)(4) and (5) and (g)(4) and (5) of this section apply to taxable years beginning on or after April 2, 2018. For taxable years ending before April 2, 2018, see Sec. 1.45G-1T as contained in 26 CFR part 1, as revised April 1, 2017. (5) Taxable years beginning before January 1, 2012. See Sec. 1.45- 1 as contained in 26 CFR part 1, revised April 1, 2014. Sec. 1.45G-1T [Removed] 0 Par. 5. Section 1.45G-1T is removed. 0 Par. 6. Section 1.280C-4 is amended by revising paragraphs (b)(2) and (c)(2) and (3) to read as follows: Sec. 1.280C-4 Credit for increasing research activities. * * * * * (b) * * * (2) Example. The following example illustrates an application of paragraph (b) of this section: A, B, and C, all of which are calendar year taxpayers, are members of a controlled group of corporations (within the meaning of section 41(f)(5)). A, B, and C each attach a statement to the 2012 Form 6765, ``Credit for Increasing Research Activities,'' showing A and C were the only members of the controlled group to have qualified research expenses when calculating the group credit. A and C report their allocated portions of the group credit on the 2012 Form 6765 and B reports no research credit on Form 6765. Pursuant to paragraph (a) of this section, A and B, but not C, each make an election for the reduced credit under section 280C(c)(3)(B) on the 2012 Form 6765. In December 2013, B determines it had qualified research expenses in 2012 resulting in an increased group credit. On an amended 2012 Form 6765, A, B, and C each report their allocated portions of the group credit. B reports its credit as a regular credit under section 41(a) and reduces the credit under section 280C(c)(3)(B). C may not reduce its credit under section 280C(c)(3)(B) because C did not make an election for the reduced credit with its original return. (c) * * * (2) Taxable years beginning after December 31, 2011. Paragraphs (b)(2) and (c)(2) and (3) of this section apply to taxable years beginning on or after April 2, 2018. For taxable years ending before April 2, 2018, see Sec. 1.280C-4T as contained in 26 CFR part 1, as revised April 1, 2017. (3) For taxable years ending before January 1, 2012. See Sec. 1.280C-4 as contained in 26 CFR part 1, revised April 1, 2014. Sec. 1.280C-4T [Removed] 0 Par. 7. Section 1.280C-4T is removed. Kirsten Wielobob, Deputy Commissioner for Services and Enforcement. Approved: March 7, 2018. David J. Kautter, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2018-06241 Filed 3-27-18; 8:45 am] BILLING CODE 4830-01-P
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Rules and Regulations Federal Register
Vol. 83, No. 60
Wednesday, March 28, 2018
This section of the FEDERAL REGISTER Administrative Procedure Act (5 U.S.C. DEPARTMENT OF THE TREASURY
contains regulatory documents having general 553). FDA has determined that notice
applicability and legal effect, most of which and public comment are unnecessary Internal Revenue Service
are keyed to and codified in the Code of
because the amendments to the
Federal Regulations, which is published under 26 CFR Part 1
50 titles pursuant to 44 U.S.C. 1510. regulations provide only technical
changes to correct an office name and [TD 9832]
The Code of Federal Regulations is sold by address, and are nonsubstantive. To the
the Superintendent of Documents. RIN 1545–BL76
extent that 5 U.S.C. 553(d) applies, FDA
has determined that, for the same Allocation of Controlled Group
DEPARTMENT OF HEALTH AND reasons, good cause exists for making Research Credit
HUMAN SERVICES this rule effective upon publication in
the Federal Register. AGENCY: Internal Revenue Service (IRS),
Treasury.
Food and Drug Administration List of Subjects in 21 CFR Part 1140 ACTION: Final regulations and removal of
21 CFR Part 1140 temporary regulations.
Advertising, Labeling, Smoking,
[Docket No. FDA–2018–N–0011] Tobacco. SUMMARY: This document contains final
Therefore, under the Federal Food, regulations relating to the allocation of
Cigarettes, Smokeless Tobacco, and the credit for increasing research
Covered Tobacco Products; Change of Drug, and Cosmetic Act and under
activities (research credit) to
Office Name and Address; Technical authority delegated to the Commissioner
corporations and trades or businesses
Amendment of Food and Drugs, 21 CFR part 1140 is
under common control (controlled
amended as follows: groups). This document also contains
AGENCY: Food and Drug Administration,
HHS. PART 1140—CIGARETTES, final regulations relating to the
allocation of the railroad track
Final rule; technical
ACTION: SMOKELESS TOBACCO, AND
maintenance credit and the election for
amendment. COVERED TOBACCO PRODUCTS
a reduced research credit.
SUMMARY: The Food and Drug DATES: Effective date: These regulations
Administration (FDA or Agency) is ■ 1. The authority citation for part 1140
are effective on April 2, 2018.
amending its Cigarettes, Smokeless continues to read as follows: Applicability date: For dates of
Tobacco, and Covered Tobacco Products Authority: 21 U.S.C. 301 et seq., Sec. 102, applicability, see §§ 1.41–6(j), 1.45G–
regulations to reflect a change of office Pub. L. 111–31, 123 Stat. 1776. 1(g), and 1.280C–4(c).
name and mailing address for the Center FOR FURTHER INFORMATION CONTACT:
■ 2. Amend § 1140.30 by revising the
for Tobacco Products’ (CTP’s) Office of James Holmes, at (202) 317–4137; (not a
Compliance and Enforcement. This last sentence of paragraph (a)(2) to read
toll-free number).
action is editorial in nature and is as follows:
SUPPLEMENTARY INFORMATION:
intended to improve the accuracy of the § 1140.30 Scope of permissible forms of
Agency’s regulations. labeling and advertising.
Background
DATES: This rule is effective March 28, This document amends 26 CFR part 1
2018. (a) * * * to provide rules relating to sections 41,
FOR FURTHER INFORMATION CONTACT: May (2) * * * The manufacturer, 45G, and 280C of the Internal Revenue
Nelson, Center for Tobacco Products, distributor, or retailer shall send this Code (Code). On April 3, 2015, the
Food and Drug Administration, notice to the Office of Compliance and Department of the Treasury (Treasury
Document Control Center, 10903 New Enforcement, Center for Tobacco Department) and the IRS published final
Hampshire Ave., Bldg. 71, Rm. G335, Products, Food and Drug and temporary regulations (TD 9717)
Silver Spring, MD 20993, 1–877–CTP– Administration, Document Control (temporary regulations) in the Federal
1373, ctpregulations@fda.hhs.gov. Center, 10903 New Hampshire Ave., Register (80 FR 18096) and a notice of
SUPPLEMENTARY INFORMATION: FDA is Bldg. 71, Rm. G335, Silver Spring, MD proposed rulemaking by cross-reference
amending our regulations in part 1140 20993. to the temporary regulations (REG–
(21 CFR part 1140) to reflect the change 133489–13) in the Federal Register (80
* * * * *
of an office name and the mailing FR 18171) (proposed regulations). On
address in the regulation. The office Dated: March 21, 2018. April 27, 2015, the Treasury Department
name was the Office of Compliance and Leslie Kux, and the IRS published corrections to TD
the new office name is Office of Associate Commissioner for Policy. 9717 in the Federal Register (80 FR
Compliance and Enforcement. The [FR Doc. 2018–06164 Filed 3–27–18; 8:45 am]
23237 and 80 FR 23238). The temporary
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mailing address for notices submitted regulations expire on April 2, 2018.
BILLING CODE 4164–01–P
under § 1140.30(a)(2) is updated to The preamble to the temporary
CTP’s Document Control Center, 10903 regulations fully describes the updates
New Hampshire Ave., Bldg. 71, Rm. to the regulations under sections 41,
G335, Silver Spring, MD 20993. 45G, and 280C. See 80 FR 18097, April
Publication of this document 3, 2015. The temporary regulations
constitutes final action under the updated the section 41 rules in a
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![Federal Register / Vol. 83, No. 60 / Wednesday, March 28, 2018 / Rules and Regulations 13185
(5) Taxable years beginning before controlled group of corporations (within the safety zone for all navigable waters of
January 1, 2012. See § 1.41–6 as meaning of section 41(f)(5)). A, B, and C each the Lower Mississippi River, extending
contained in 26 CFR part 1, revised attach a statement to the 2012 Form 6765, the entire width of the river, from mile
April 1, 2014. ‘‘Credit for Increasing Research Activities,’’ marker (MM) 405 to MM 408. This
showing A and C were the only members of
the controlled group to have qualified
emergency safety zone is necessary to
§ 1.41–6T [Removed] protect persons, property, and
research expenses when calculating the
■ Par. 3. Section 1.41–6T is removed. group credit. A and C report their allocated infrastructure from potential damage
■ Par. 4. Section 1.45G–1 is amended by portions of the group credit on the 2012 Form and safety hazards associated with
revising paragraphs (f)(4) and (5) and 6765 and B reports no research credit on vessels transiting this area during high
(g)(4) and (5) to read as follows: Form 6765. Pursuant to paragraph (a) of this water. This rule prohibits persons and
section, A and B, but not C, each make an vessels from entering the safety zone
§ 1.45G–1 Railroad track maintenance election for the reduced credit under section area unless specifically authorized by
credit. 280C(c)(3)(B) on the 2012 Form 6765. In the Captain of the Port Sector Lower
* * * * * December 2013, B determines it had qualified Mississippi River (COTP) or a
(f) * * * research expenses in 2012 resulting in an
increased group credit. On an amended 2012
designated representative.
(4) Allocation of the group credit. The DATES: This rule is effective without
Form 6765, A, B, and C each report their
group credit is allocated to each member actual notice from March 28, 2018
allocated portions of the group credit. B
of the controlled group on a reports its credit as a regular credit under through 7 p.m. on March 31, 2018. For
proportionate basis to its share of the section 41(a) and reduces the credit under the purposes of enforcement, actual
aggregate of the QRTMEs taken into section 280C(c)(3)(B). C may not reduce its notice will be used from 10 a.m. on
account for the taxable year by such credit under section 280C(c)(3)(B) because C March 13, 2018 through March 28, 2018.
controlled group for purposes of the did not make an election for the reduced
credit with its original return. ADDRESSES: To view documents
credit.
(5) Special rules for consolidated mentioned in this preamble as being
(c) * * * available in the docket, go to http://
groups—(i) In general. For purposes of (2) Taxable years beginning after
applying paragraph (f)(4) of this section, www.regulations.gov, type USCG–2018–
December 31, 2011. Paragraphs (b)(2) 0229 in the ‘‘SEARCH’’ box and click
members of a consolidated group who and (c)(2) and (3) of this section apply
are members of a controlled group are ‘‘SEARCH.’’ Click on ‘‘Open Docket
to taxable years beginning on or after Folder’’ on the line associated with this
treated as a single member of the April 2, 2018. For taxable years ending
controlled group. rule.
before April 2, 2018, see § 1.280C–4T as FOR FURTHER INFORMATION CONTACT: If
(ii) Special rule for allocation of group contained in 26 CFR part 1, as revised
credit among consolidated group you have questions on this rule, call or
April 1, 2017. email Petty Officer Todd Manow, Sector
members. The portion of the group (3) For taxable years ending before
credit that is allocated to a consolidated Lower Mississippi River Prevention
January 1, 2012. See § 1.280C–4 as Department, U.S. Coast Guard;
group is allocated to each member of the contained in 26 CFR part 1, revised
consolidated group on a proportionate telephone 901–521–4813, email
April 1, 2014. Todd.M.Manow@uscg.mil.
basis to its share of the aggregate of the
QRTMEs taken into account for the § 1.280C–4T [Removed] SUPPLEMENTARY INFORMATION:
taxable year by such consolidated group ■ Par. 7. Section 1.280C–4T is removed. I. Table of Abbreviations
for purposes of the credit.
Kirsten Wielobob, CFR Code of Federal Regulations
* * * * * COTP Captain of the Port Sector Lower
(g) * * * Deputy Commissioner for Services and
Enforcement. Mississippi River
(4) Taxable years beginning after DHS Department of Homeland Security
December 31, 2011. Paragraphs (f)(4) Approved: March 7, 2018. FR Federal Register
and (5) and (g)(4) and (5) of this section David J. Kautter, NPRM Notice of proposed rulemaking
apply to taxable years beginning on or Assistant Secretary of the Treasury (Tax § Section
after April 2, 2018. For taxable years Policy). U.S.C. United States Code
ending before April 2, 2018, see [FR Doc. 2018–06241 Filed 3–27–18; 8:45 am] II. Background Information and
§ 1.45G–1T as contained in 26 CFR part BILLING CODE 4830–01–P Regulatory History
1, as revised April 1, 2017.
(5) Taxable years beginning before The Coast Guard is issuing this
January 1, 2012. See § 1.45–1 as temporary rule without prior notice and
DEPARTMENT OF HOMELAND opportunity to comment pursuant to
contained in 26 CFR part 1, revised
SECURITY authority under section 4(a) of the
April 1, 2014.
Administrative Procedure Act (APA) (5
§ 1.45G–1T [Removed] Coast Guard U.S.C. 553(b)). This provision
■ Par. 5. Section 1.45G–1T is removed. authorizes an agency to issue a rule
33 CFR Part 165 without prior notice and opportunity to
■ Par. 6. Section 1.280C–4 is amended
by revising paragraphs (b)(2) and (c)(2) [Docket Number USCG–2018–0229] comment when the agency for good
and (3) to read as follows: cause finds that those procedures are
RIN 1625–AA00 ‘‘impracticable, unnecessary, or contrary
§ 1.280C–4 Credit for increasing research to the public interest.’’ Under 5 U.S.C.
activities. Safety Zone; Lower Mississippi River,
553(b)(B), the Coast Guard finds that
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Port Gibson, MS
* * * * * good cause exists for not publishing a
(b) * * * AGENCY: Coast Guard, DHS. notice of proposed rulemaking (NPRM)
(2) Example. The following example ACTION: Temporary final rule. with respect to this rule because it is
illustrates an application of paragraph (b) of impracticable and contrary to the public
this section: A, B, and C, all of which are SUMMARY: The Coast Guard is interest. Increasing high water in this
calendar year taxpayers, are members of a establishing an emergency temporary area requires immediate action to
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Document Created: 2018-11-01 08:56:02
Document Modified: 2018-11-01 08:56:02
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Rules and Regulations | |
| Action | Final regulations and removal of temporary regulations. | |
| Dates | Effective date: These regulations are effective on April 2, 2018. | |
| Contact | James Holmes, at (202) 317-4137; (not a toll-free number). | |
| FR Citation | 83 FR 13183 | |
| RIN Number | 1545-BL76 | |
| CFR Associated | Income Taxes and Reporting and Recordkeeping Requirements |
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