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Internal Revenue Bulletin:  2015-16 

April 20, 2015 

INCOME TAX


Table of Contents

REG–133489–13REG–133489–13

Proposed regulations relating to the allocation of the credit for increasing research activities to corporations and trades or businesses under common control. Also contains proposed regulations relating to the allocation of the railroad track maintenance credit, and the election for a reduced research credit.

T.D. 9717T.D. 9717

Final and temporary regulations relating to the allocation of the credit for increasing research activities to corporations and trades or businesses under common control. Also contains final and temporary regulations relating to the allocation of the railroad track maintenance credit, and the election for a reduced research credit.


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