TD 8943 & TD 9104 - Credit for Increasing Research Activities; Revocation of Election

ICR 201308-1545-042

OMB: 1545-1625

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2013-08-19
IC Document Collections
ICR Details
1545-1625 201308-1545-042
Historical Active 201007-1545-026
TREAS/IRS JD
TD 8943 & TD 9104 - Credit for Increasing Research Activities; Revocation of Election
Extension without change of a currently approved collection   No
Regular
Approved without change 12/09/2013
Retrieve Notice of Action (NOA) 09/30/2013
  Inventory as of this Action Requested Previously Approved
12/31/2016 36 Months From Approved 12/31/2013
5 0 5
250 0 250
0 0 0

These final regulations relate to the computation of the credit under section 41(c) and the definition of qualified research under section 41(d). These regulations are intended to provide (1) guidance concerning the requirements necessary to qualify for the credit for increasing research activities, (2) guidance in computing the credit for increasing research activities, and (3) rules for electing and revoking the election of the alternative incremental credit.

US Code: 26 USC 41 Name of Law: Credit for increasing research activities
  
None

Not associated with rulemaking

  78 FR 19572 04/01/2013
78 FR 59758 09/27/2013
No

1
IC Title Form No. Form Name
REG-105170-97 and REG-112991-01, (Final) Credit for Increasing Research Activities

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 5 5 0 0 0 0
Annual Time Burden (Hours) 250 250 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Nicole Cimino 202 622-3120

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
09/30/2013


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