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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2011-21 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to corporate taxpayers that receive an award from DOE funded in whole or in part by

ARRA under CCPI - Round 3, ICCS, or FutureGen 2.0. This revenue procedure applies only if the corporate taxpayer has the right to retain ownership of its inventions made under an award, either by statute or under a waiver of patent rights from DOE.

This revenue procedure does not apply to noncorporate taxpayers. In addition, this revenue procedure does not apply to the portion of an award paid or incurred for non-capital expenditures (such as operating expenses) or for research and experimental expenditures under section 174 of the Code.

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▸Contents — Internal Revenue Bulletin 2011-21
Internal Revenue Bulletin 2011-21

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