Department of Treasury November 9, 2006 – Federal Register Recent Federal Regulation Documents
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Credit for Increasing Research Activities
This document contains final regulations relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of corporations or a group of trades or businesses under common control. These final regulations reflect changes made to section 41 by the Revenue Reconciliation Act of 1989, which introduced the current computational regime for the credit, and the Small Business Job Protection Act of 1996, which introduced the alternative incremental research credit.
Privacy Act; Proposed Implementation
In accordance with the requirements of the Privacy Act of 1974, as amended, the Department of the Treasury gives notice of a proposed amendment to this part to exempt a new Internal Revenue Service (IRS) system of records entitled ``IRS 42.002, Excise Tax Compliance Programs'' from certain provisions of the Privacy Act.
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