{"abstract":"This document contains final regulations concerning the application of the credit for increasing research activities. These final regulations provide guidance on software that is developed by (or for the benefit of) the taxpayer primarily for internal use by the taxpayer (internal use software). These final regulations also include examples to illustrate the application of the process of experimentation requirement to software. These final regulations will affect taxpayers engaged in research activities involving software.","action":"Final regulations.","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/2016/10/04/2016-23174.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"81 FR 68299","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on October 4, 2016.","disposition_notes":null,"docket_ids":["TD 9786"],"dockets":[],"document_number":"2016-23174","effective_on":"2016-10-04","end_page":68312,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/10/04/2016-23174.xml","html_url":"https://www.federalregister.gov/documents/2016/10/04/2016-23174/credit-for-increasing-research-activities","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-23174?publication_date=2016-10-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-10-04/2016-23174/mods.xml","not_received_for_publication":null,"page_length":14,"page_views":{"count":2217,"last_updated":"2026-08-26 12:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-10-04/pdf/2016-23174.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-23174.pdf?1475498724","publication_date":"2016-10-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/10/04/2016-23174.txt","regulation_id_number_info":{"1545-BC70":null},"regulation_id_numbers":["1545-BC70"],"regulations_dot_gov_info":{"supporting_documents":[],"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","regulation_id_number":null,"title":"Credit for Increasing Research Activities","checked_regulationsdotgov_at":"2016-10-24T06:00:17Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":68299,"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":"Rule","volume":81}