Directory Results for Announcement 2003-78 - Partial Withdrawal of Proposed Regulations Relating to Changes in Entity Classific. This announcement contains a withdrawal of proposed regulation section 301.7701-3(h), which provided a rule that would have operated to Announcement 2003-80 - Credit for Increasing Research Activities; Correction. Corrections to proposed regulations (REG13379102, 200335 I.R.B. 493) under section 41 of the Code relating to the computation and allocation of the credit
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