{"results":[{"id":"td-2015-9717","doc_type":"td","year":2015,"number":9717,"citation":"T.D. 9717","irb_citation":null,"issue_id":"2015-16","issue_date":"2015-04-20","part":"I","title":"T.D. 9717","source_url":"https://www.irs.gov/irb/2015-16_IRB","snippet":"T.D. 9717 Allocation of Controlled Group Research Credit DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and..."},{"id":"td-2018-9832","doc_type":"td","year":2018,"number":9832,"citation":"T.D. 9832","irb_citation":null,"issue_id":"2018-16","issue_date":"2018-04-16","part":"I","title":"DRAFTING INFORMATION","source_url":"https://www.irs.gov/irb/2018-16_IRB","snippet":"T.D. 9832 Allocation of Controlled Group Research Credit DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations..."},{"id":"td-2004-9104","doc_type":"td","year":2004,"number":9104,"citation":"T.D. 9104","irb_citation":null,"issue_id":"2004-06","issue_date":"2004-02-09","part":"I","title":"T.D. 9104","source_url":"https://www.irs.gov/irb/2004-06_IRB","snippet":"Credit for Increasing Research Activities DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations...."},{"id":"td-2011-9539","doc_type":"td","year":2011,"number":9539,"citation":"T.D. 9539","irb_citation":null,"issue_id":"2011-35","issue_date":"2011-08-29","part":"I","title":"T.D. 9539","source_url":"https://www.irs.gov/irb/2011-35_IRB","snippet":"T.D. 9539 Election of Reduced Research Credit under Section 280C(c)(3) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations..."},{"id":"notice-2017-23","doc_type":"notice","year":2017,"number":23,"citation":"Notice 2017-23","irb_citation":null,"issue_id":"2017-16","issue_date":"2017-04-17","part":"III","title":"Notice 2017–23","source_url":"https://www.irs.gov/irb/2017-16_IRB","snippet":"Notice 2017–23 Interim Guidance and Request for Comments; Election by Qualified Small Business to Claim Payroll Tax Credit for Increasing Research Activities SECTION 1. PURPOSE The Department of the..."},{"id":"td-2005-9205","doc_type":"td","year":2005,"number":9205,"citation":"T.D. 9205","irb_citation":null,"issue_id":"2005-25","issue_date":"2005-06-20","part":"I","title":"T.D. 9205","source_url":"https://www.irs.gov/irb/2005-25_IRB","snippet":"T.D. 9205 Credit for Increasing Research Activities DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Temporary regulations...."},{"id":"notice-2013-20","doc_type":"notice","year":2013,"number":20,"citation":"Notice 2013-20","irb_citation":null,"issue_id":"2013-15","issue_date":"2013-04-08","part":"III","title":"Notice 2013-20","source_url":"https://www.irs.gov/irb/2013-15_IRB","snippet":"Notice 2013-20 Allocation of Controlled Group Research Credit PURPOSE This notice provides interim guidance relating to the allocation of the credit for increasing research activities (research..."},{"id":"td-2006-9296","doc_type":"td","year":2006,"number":9296,"citation":"T.D. 9296","irb_citation":null,"issue_id":"2006-50","issue_date":"2006-12-11","part":"I","title":"T.D. 9296","source_url":"https://www.irs.gov/irb/2006-50_IRB","snippet":"T.D. 9296 Credit for Increasing Research Activities DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and..."},{"id":"td-2008-9401","doc_type":"td","year":2008,"number":9401,"citation":"T.D. 9401","irb_citation":null,"issue_id":"2008-27","issue_date":"2008-07-07","part":"I","title":"T.D. 9401","source_url":"https://www.irs.gov/irb/2008-27_IRB","snippet":"T.D. 9401 Alternative Simplified Credit Under Section 41(c)(5) DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and..."},{"id":"announcement-2004-9","doc_type":"announcement","year":2004,"number":9,"citation":"Announcement 2004-9","irb_citation":null,"issue_id":"2004-06","issue_date":"2004-02-09","part":"IV","title":"Correction of User Fee in Appendix A of Rev. Proc. 2004-1","source_url":"https://www.irs.gov/irb/2004-06_IRB","snippet":"Announcement 2004-9 Credit for Increasing Research Activities AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Advance notice of proposed rulemaking. SUMMARY: This document invites comments..."},{"id":"notice-2004-11","doc_type":"notice","year":2004,"number":11,"citation":"Notice 2004-11","irb_citation":null,"issue_id":"2004-06","issue_date":"2004-02-09","part":"III","title":"Drafting Information","source_url":"https://www.irs.gov/irb/2004-06_IRB","snippet":"Notice 2004-11 Recordkeeping Agreement Pilot Program Involving Credit for Increasing Research Activities SECTION 1. PURPOSE This notice announces a pilot program that will permit the Internal Revenue..."},{"id":"td-2016-9786","doc_type":"td","year":2016,"number":9786,"citation":"T.D. 9786","irb_citation":null,"issue_id":"2016-42","issue_date":"2016-10-17","part":"I","title":"T.D. 9786","source_url":"https://www.irs.gov/irb/2016-42_IRB","snippet":"T.D. 9786 Credit for Increasing Research Activities DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations...."},{"id":"announcement-2015-4","doc_type":"announcement","year":2015,"number":4,"citation":"Announcement 2015-4","irb_citation":null,"issue_id":"2015-05","issue_date":"2015-02-02","part":"IV","title":"Announcement 2015–4","source_url":"https://www.irs.gov/irb/2015-05_IRB","snippet":"Announcement 2015–4 U.S.–Kazakhstan Agreement on Fiscally Transparent Entities The following is a copy of the Competent Authority Agreement (“the Agreement”) that was released to the public on..."},{"id":"rev-proc-2025-28","doc_type":"rev_proc","year":2025,"number":28,"citation":"Rev. Proc. 2025-28","irb_citation":"2025-38 I.R.B. 393","issue_id":"2025-38","issue_date":"2025-09-15","part":"III","title":"SECTION 5. DRAFTING INFORMATION","source_url":"https://www.irs.gov/irb/2025-38_IRB","snippet":"Rev. Proc. 2025-28 SECTION 1. PURPOSE This revenue procedure provides procedures for making certain elections under § 70302(f) of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the..."},{"id":"td-2011-9528","doc_type":"td","year":2011,"number":9528,"citation":"T.D. 9528","irb_citation":null,"issue_id":"2011-28","issue_date":"2011-07-11","part":"I","title":"T.D. 9528","source_url":"https://www.irs.gov/irb/2011-28_IRB","snippet":"T.D. 9528 Alternative Simplified Credit Under Section 41(c)(5) DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final..."},{"id":"td-2015-9712","doc_type":"td","year":2015,"number":9712,"citation":"T.D. 9712","irb_citation":null,"issue_id":"2015-11","issue_date":"2015-03-16","part":"I","title":"Note","source_url":"https://www.irs.gov/irb/2015-11_IRB","snippet":"T.D. 9712 Alternative Simplified Credit Election DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and..."},{"id":"td-2014-9666","doc_type":"td","year":2014,"number":9666,"citation":"T.D. 9666","irb_citation":null,"issue_id":"2014-26","issue_date":"2014-06-23","part":"I","title":"DRAFTING INFORMATION","source_url":"https://www.irs.gov/irb/2014-26_IRB","snippet":"TD 9666 Alternative Simplified Credit Election DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary..."},{"id":"notice-2008-39","doc_type":"notice","year":2008,"number":39,"citation":"Notice 2008-39","irb_citation":null,"issue_id":"2008-13","issue_date":"2008-03-31","part":"III","title":"DRAFTING INFORMATION","source_url":"https://www.irs.gov/irb/2008-13_IRB","snippet":"Notice 2008-39 Credit for Increasing Research Activities: Filing Address and Requirements for Certain Claims for Credit or Refund SECTION 1. PURPOSE This notice prescribes filing rules for certain..."},{"id":"td-2017-9802","doc_type":"td","year":2017,"number":9802,"citation":"T.D. 9802","irb_citation":null,"issue_id":"2017-02","issue_date":"2017-01-09","part":"I","title":"Note","source_url":"https://www.irs.gov/irb/2017-02_IRB","snippet":"TD 9802 Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities DEPARTMENT OF THE..."},{"id":"notice-2024-12","doc_type":"notice","year":2024,"number":12,"citation":"Notice 2024-12","irb_citation":"2024-5 I.R.B. 616","issue_id":"2024-05","issue_date":"2024-01-29","part":"III","title":"Clarifications and Modification to Initial Interim Guidance on Amortization of Specified Research or Experimental Expenditures under Section 174","source_url":"https://www.irs.gov/irb/2024-05_IRB","snippet":"Notice 2024-12 SECTION 1. OVERVIEW This notice clarifies and modifies Notice 2023-63, 2023-39 I.R.B. 919, which announced that the Department of the Treasury (Treasury Department) and the Internal..."}],"limit":20}