26 CFR 1.41-1 - Credit for increasing research activities.

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There are 31 Updates appearing in the Federal Register for 26 CFR 1. View below or at eCFR (GPOAccess)
§ 1.41-1 Credit for increasing research activities.
(a) Amount of credit. The amount of a taxpayer's credit is determined under section 41(a). For taxable years beginning after June 30, 1996, and at the election of the taxpayer, the portion of the credit determined under section 41(a)(1) may be calculated using the alternative incremental credit set forth in section 41(c)(4). For taxable years ending after December 31, 2006, and at the election of the taxpayer, the portion of the credit determined under section 41(a)(1) may be calculated using either the alternative incremental credit set forth in section 41(c)(4), or the alternative simplified credit set forth in section 41(c)(5).
(b) Introduction to regulations under section 41.
(1) Sections 1.41-2 through 1.41-8 and 1.41-3A through 1.41-5A address only certain provisions of section 41. The following table identifies the provisions of section 41 that are addressed, and lists each provision with the section of the regulations in which it is covered.
Section of the regulation Section of the Internal Revenue Code
§ 1.41-2 41(b).
§ 1.41-3 41(c).
§ 1.41-4 41(d).
§ 1.41-5 41(e).
§ 1.41-6 41(f).
§ 1.41-7 41(f).41(g).
§ 1.41-8 41(c).
§ 1.41-3A 41(c) (taxable years beginning before January 1, 1990).
§ 1.41-4A 41(d) (taxable years beginning before January 1, 1986).
§ 1.41-5A 41(e) (taxable years beginning before January 1, 1987).
(2) Section 1.41-3A also addresses the special rule in section 221(d)(2) of the Economic Recovery Tax Act of 1981 relating to taxable years overlapping the effective dates of section 41. Section 41 was formerly designated as sections 30 and 44F. Sections 1.41-0 through 1.41-8 and 1.41-0A through 1.41-5A refer to these sections as section 41 for conformity purposes. Whether section 41, former section 30, or former section 44F applies to a particular expenditure depends upon when the expenditure was paid or incurred.
[T.D. 8930, 65 FR 288, Jan. 3, 2001, as amended by T.D. 9401, 73 FR 34187, June 17, 2008]

Title 26 published on 2014-04-01

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  • 2014-08-06; vol. 79 # 151 - Wednesday, August 6, 2014
    1. 79 FR 45682 - Longevity Annuity Contracts; Correction
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      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
      This correction is effective August 6, 2014 and applicable beginning July 2, 2014.
      26 CFR Part 1

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Reorganization ... 1978 Plan No. 4

Title 26 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 1 after this date.

  • 2014-08-06; vol. 79 # 151 - Wednesday, August 6, 2014
    1. 79 FR 45682 - Longevity Annuity Contracts; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
      This correction is effective August 6, 2014 and applicable beginning July 2, 2014.
      26 CFR Part 1