United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2015_register executive 2018-02-16 article Proposed Rules D09002ee1c7f807d0 D09002ee1c7f808b6 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains proposed regulations concerning the application of section 41 of the Internal Revenue Code (Code), which provides a credit for increasing research activities. The proposed regulations provide guidance on computer software that is developed by (or for the benefit of) the taxpayer primarily for internal use by the taxpayer (internal use software) under section 41(d)(4)(E). These proposed regulations also include examples to illustrate the application of the process of experimentation requirement to computer software under section 41(d)(1)(C). The regulations will affect taxpayers engaged in research activities involving computer software. This document also provides notice of a public hearing on these proposed regulations and withdraws the advance notice of proposed rulemaking published on January 2, 2004. 80 FR 2624 https://www.govinfo.gov/app/details/FR-2015-01-20/2015-00690 2015-00690 fr20ja15-8 RIN 1545-BC70 4830-01-P REG-153656-03 https://www.govinfo.gov/app/details/FR-2015-01-20/2015-00690 https://www.govinfo.gov/content/pkg/FR-2015-01-20/html/2015-00690.htm https://www.govinfo.gov/content/pkg/FR-2015-01-20/pdf/2015-00690.pdf Income Taxes Reporting and Recordkeeping Requirements 12 p. 2624 2635 80 FR 2624 Title 26 Part 1 26 CFR Part 1 RIN 1545-BC70 Credit for Increasing Research Activities; Federal Register Vol. 80, Issue PRORULE 2015-00690 DEPARTMENT OF THE TREASURY Internal Revenue Service 2015-03-23 2015-04-17 REG-153656-03 4830-01-P 2015-00690 Withdrawal of advance notice of proposed rulemaking; notice of proposed rulemaking and notice of public hearing.

This document contains proposed regulations concerning the application of section 41 of the Internal Revenue Code (Code), which provides a credit for increasing research activities. The proposed regulations provide guidance on computer software that is developed by (or for the benefit of) the taxpayer primarily for internal use by the taxpayer (internal use software) under section 41(d)(4)(E). These proposed regulations also include examples to illustrate the application of the process of experimentation requirement to computer software under section 41(d)(1)(C). The regulations will affect taxpayers engaged in research activities involving computer software. This document also provides notice of a public hearing on these proposed regulations and withdraws the advance notice of proposed rulemaking published on January 2, 2004.

Written or electronic comments must be received by March 23, 2015. Outlines of topics to be discussed at the public hearing scheduled for April 17, 2015, must be received by March 23, 2015. Concerning the regulations, Martha Garcia, (202) 317-6853; concerning submission of comments, the hearing, and/or to be placed on the building access list to attend the hearing, call Oluwafunmilayo (Funmi) Taylor, (202) 317-6901 (not toll-free numbers). Income Taxes Reporting and Recordkeeping Requirements Credit for Increasing Research Activities , www.regulations.gov Vol. 80, no. 12 Office of the Federal Register, National Archives and Records Administration 2015-01-20 continuing daily deposited born digital 230 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2015-01-20 P0b002ee1987a7e61 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr20ja15 https://www.govinfo.gov/app/details/FR-2015-01-20 https://www.govinfo.gov/content/pkg/FR-2015-01-20/pdf/FR-2015-01-20.pdf https://www.govinfo.gov/content/pkg/FR-2015-01-20/xml/FR-2015-01-20.xml fdlp 2591 2811 DGPO 2018-02-16 2024-06-02 FR-2015-01-20 machine generated eng FR FR-2015-01-20 80 12