Comment on FR Doc # E9-23396

The recent proposed regulation for defining the application of 1563 are very helpful. In particular to its application with Section 41, having this clarity allows a better concept around the application of the phrase "except that the determination shall be made withouth regard to subsections (a)(4) and (e)(3)(C) of section 1563" (41(f)(5)(B)). This might be out of the realm of these proposed regulations, but some issues have come up of the inclusion of the gross receipts between members of a control group for Section 41. There is a Chief Counsel Advice (CCA 200233011) that provides a determination, but as customary does not provide any indication on the facts and circumstances disregarding "intra-group" sales. The issue of these proposed regulations is directly tied within Section 41 and its application of "intra-group" items. Thanks, Nick Panko Vice President CFO Services