RULES: New markets tax credit,
Published: 2001-12-26
This document contains temporary regulations that provide
guidance for taxpayers claiming the new markets tax credit under
section 45D. A taxpayer making a qualified equity investment in a
qualified community development entity that has received a new markets
tax credit allocation may claim a 5percent tax credit with respect to
the qualified
PROPOSED RULES: Credit for increasing research activities,
Published: 2001-12-26
This document contains proposed regulations relating to the
computation of the research credit under section 41(c) and the
definition of qualified research under section 41(d). In addition, this
document contains proposed regulations describing when computer
software that is developed by (or for the benefit of) a taxpayer
primarily for the
PROPOSED RULES: New markets tax credit; cross-reference,
Published: 2001-12-26
In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations relating to
the new markets tax credit. The text of those regulations also serves
as the text of these proposed regulations. This document also provides
notice of a public hearing on these proposed regulations.
NOTICES: Proposed collection; comment request,
Published: 2001-12-26
The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Public Law 10413(44 U.S.C.
3506(c)(2)(A)).
NOTICES: Special Enrollment Examination Advisory Committee,
Published: 2001-12-26
Notice is given of a meeting of the Special Enrollment
Examination Advisory Committee.
