{"abstract":"This document contains proposed regulations concerning the application of section 41 of the Internal Revenue Code (Code), which provides a credit for increasing research activities. The proposed regulations provide guidance on computer software that is developed by (or for the benefit of) the taxpayer primarily for internal use by the taxpayer (internal use software) under section 41(d)(4)(E). These proposed regulations also include examples to illustrate the application of the process of experimentation requirement to computer software under section 41(d)(1)(C). The regulations will affect taxpayers engaged in research activities involving computer software. This document also provides notice of a public hearing on these proposed regulations and withdraws the advance notice of proposed rulemaking published on January 2, 2004.","action":"Withdrawal of advance notice of proposed rulemaking; notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2015/01/20/2015-00690.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"80 FR 2624","comment_url":null,"comments_close_on":"2015-03-23","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by March 23, 2015. Outlines of topics to be discussed at the public hearing scheduled for April 17, 2015, must be received by March 23, 2015.","disposition_notes":null,"docket_ids":["REG-153656-03"],"dockets":[{"supporting_documents":[],"agency_name":null,"documents":[{"comment_count":10,"comment_start_date":"2015-01-20","updated_at":"2023-02-28T17:09:33.285-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2015-0002-0001","allow_late_comments":null,"id":"IRS-2015-0002-0001","comment_end_date":"2015-03-24","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2015-0002","title":"Credit for Increasing Research Activities"}],"document_number":"2015-00690","effective_on":null,"end_page":2635,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2015/01/20/2015-00690.xml","html_url":"https://www.federalregister.gov/documents/2015/01/20/2015-00690/credit-for-increasing-research-activities","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2015-00690?publication_date=2015-01-20","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2015-01-20/2015-00690/mods.xml","not_received_for_publication":null,"page_length":12,"page_views":{"count":2236,"last_updated":"2026-04-04 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2015-01-20/pdf/2015-00690.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2015-00690.pdf?1421437858","publication_date":"2015-01-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2015/01/20/2015-00690.txt","regulation_id_number_info":{"1545-BC70":null},"regulation_id_numbers":["1545-BC70"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":10,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2015-0002","supporting_documents_count":0,"docket_id":"IRS-2015-0002","document_id":"IRS-2015-0002-0001","regulation_id_number":null,"title":"Credit for Increasing Research Activities","checked_regulationsdotgov_at":"2023-02-28T22:09:32Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":2624,"subtype":null,"title":"Credit for Increasing Research Activities","toc_doc":"Credit for Increasing Research Activities","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":80}