This document contains corrections to final regulations (TD 9717) that were published in the Federal Register on Friday, April 3, 2015 (80 FR 18096). The final regulations are relating to the allocation of the credit for increasing research activities (research credit) to corporations and trades or businesses under common control (controlled groups).
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Allocation of Controlled Group Research Credit; Correction
This document contains corrections to final regulations (TD 9717) that were published in the Federal Register on Friday, April 3, 2015 (80 FR 18096). The final regulations are r...
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Federal Register Citation
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80 FR 23237
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“Allocation of Controlled Group Research Credit; Correction,” thefederalregister.org (April 27, 2015), https://thefederalregister.org/documents/2015-09604/allocation-of-controlled-group-research-credit-correction.