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Final regulations issued defining research

โœ Scribed by Shirley Dennis-Escoffier


Publisher
John Wiley and Sons
Year
2004
Tongue
English
Weight
38 KB
Volume
15
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

โœฆ Synopsis


New final regulations defining qualified research for the purposes of the research tax credit finally appear to have put to rest the controversial "discovery test" and instead focus on the process of experimentation. While settling some issues, the regulations postpone dealing with the controversy surrounding internaluse software.

THE RESEARCH TAX CREDIT

Internal Revenue Code (IRC) Section 41 allows taxpayers a credit against tax for increasing research activities. IRC Section


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