Credit for Increasing Research Activities (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Credit for Increasing Research Activities (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 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. This book contains: - The complete text of the Credit for Increasing Research Activities (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section