Treasury Regulations · 26 CFR
§ 1.41-1. Credit for increasing research activities.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 41
Cite as 26 CFR § 1.41-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 3, 2001 by T.D. 8930
- Last amended
- June 17, 2008 by T.D. 9401
- Issued under
- 26 U.S.C. § 41
- Length
- 363 words · about 2 min to read
- Cross-references
- cites 3 Code sections and 9 regulations; cited by 1
¶(a) Amount of credit. The amount of a taxpayer's credit is determined under section 41(a). For taxable years beginning after June 30, 1996, and at the election of the taxpayer, the portion of the credit determined under section 41(a)(1) may be calculated using the alternative incremental credit set forth in section 41(c)(4). For taxable years ending after December 31, 2006, and at the election of the taxpayer, the portion of the credit determined under section 41(a)(1) may be calculated using either the alternative incremental credit set forth in section 41(c)(4), or the alternative simplified credit set forth in section 41(c)(5).
¶(b) Introduction to regulations under section 41.
¶(1) Sections 1.41-2 through 1.41-8 and 1.41-3A through 1.41-5A address only certain provisions of section 41. The following table identifies the provisions of section 41 that are addressed, and lists each provision with the section of the regulations in which it is covered.
| Section of the regulation | Section of the Internal Revenue Code |
|---|---|
| § 1.41-2 | 41(b). |
| § 1.41-3 | 41(c). |
| § 1.41-4 | 41(d). |
| § 1.41-5 | 41(e). |
| § 1.41-6 | 41(f). |
| § 1.41-7 | 41(f). 41(g). |
| § 1.41-8 | 41(c). |
| § 1.41-3A | 41(c) (taxable years beginning before January 1, 1990). |
| § 1.41-4A | 41(d) (taxable years beginning before January 1, 1986). |
| § 1.41-5A | 41(e) (taxable years beginning before January 1, 1987). |
¶(2) Section 1.41-3A also addresses the special rule in section 221(d)(2) of the Economic Recovery Tax Act of 1981 relating to taxable years overlapping the effective dates of section 41. Section 41 was formerly designated as sections 30 and 44F. Sections 1.41-0 through 1.41-8 and 1.41-0A through 1.41-5A refer to these sections as section 41 for conformity purposes. Whether section 41, former section 30, or former section 44F applies to a particular expenditure depends upon when the expenditure was paid or incurred.
[T.D. 8930, 65 FR 288, Jan. 3, 2001, as amended by T.D. 9401, 73 FR 34187, June 17, 2008]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 1.41-2 Qualified research expenses.
- § 1.41-3 Base amount for taxable years beginning on or after January 3, 2001.
- § 1.41-4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
- § 1.41-6 Aggregation of expenditures.
- § 1.41-7 Special rules.
- § 1.41-8 Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.
- § 1.41-3A Base period research expense.
- § 1.41-4A Qualified research for taxable years beginning before January 1, 1986.
- § 1.41-5A Basic research for taxable years beginning before January 1, 1987.
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9401 (73 FR 34187)
- Issued by T.D. 8930 (65 FR 288)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- General Business Credits
Nearby sections
- § 1.38-1 Investment in certain depreciable property.
- § 1.40-1 Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
- § 1.41-0 Table of contents.
- § 1.41-1 Credit for increasing research activities.
- § 1.41-2 Qualified research expenses.
- § 1.41-3 Base amount for taxable years beginning on or after January 3, 2001.
- § 1.41-4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
- § 1.41-4A Qualified research for taxable years beginning before January 1, 1986.