Internal Revenue Bulletin: 2011-28
July 11, 2011
Final regulations under section 41 of the Code implement changes to the credit for increasing research activities made by the Tax Relief and Health Care Act of 2006.
Proposed regulations under section 6402 of the Code provide guidance to taxpayers generally as to the proper place to file a claim for credit or refund.
This document provides notice of a public hearing on proposed regulations (REG-118761-09, 2011-21 I.R.B. 803) providing guidance concerning the time for taking into account deferred losses on the sale or exchange of property between members of a controlled group. A public hearing is scheduled for August 3, 2011.
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