Finanse publiczne · 13/12/2013

US Proposes New Regulations for Research Credit, Public Hearing Announced

The US government has proposed new regulations under Section 41 of the Internal Revenue Code to clarify the treatment of qualified research expenditures and gross receipts from intra-group transactions, affecting controlled groups of corporations or trades engaged in research activities. A public hearing has been scheduled to discuss the proposed regulations.

Source: Federal Register — Department of the TreasuryOpen original release →

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