Browse Research and development tax credit topic

Subtopics (10) Accounting and auditing Analysis Australia Cases Economic aspects Evaluation Interpretation and construction Laws, regulations and rules Planning Political aspects

Articles 1-66 out of 66 article(s) Title Author Type Date Words Electing to accelerate AMT and research credits in lieu of bonus depreciation. Chang, Anne Nov 1, 2009 1350 Estimates and the Cohan rule. Brophy, Joseph D. Oct 1, 2009 877 Fifth Circuit remands research credit case. Reichert, Charles J. Oct 1, 2009 607 Proposed regs. would simplify reduced research credit election. Nevius, Alistair M. Oct 1, 2009 274 Congress extends, amends research credit. Nevius, Alistair M. Jan 1, 2009 591 Research credit extended. Mondoro, Anthony J., Jr.; Hudson, David Jan 1, 2009 385 State research credits. Gantman, Andrew Dec 1, 2008 1299 Alternative simplified method for claiming the research credit. Cool, Erin E.; Hanson, Kristin N.; Powell, Marie L. Sep 1, 2008 1352 Reduced credit for increasing research activities. Maillet, Kevin A.; Culp, David; Kachinsky, Christine Jun 1, 2008 1922 House ok paves way for R&D credit. Sanders, Bob Jun 22, 2007 783 Let's reinstate the R&D tax credit. Roche, Jim Column Apr 13, 2007 645 Giving with one hand, taking away with the other: Canada's tax system and research and development. McKenzie, Kenneth J. Oct 1, 2006 8500 Developing a consistent approach to the sec. 41 research credit. Goldbas, Michael Mar 1, 2006 2644 Overview of 2005 developments on the research credit. Arkin, Steven D. Mar 1, 2006 1923 Self-constructed supplies costs are not in-house research expenses. Hudson, David Jan 1, 2006 1195 Should a taxpayer elect the alternative incremental research credit? Zamarra, Randy Dec 1, 2005 674 The final step in computing the R&E credit. Fairbanks, Greg Alan Mar 1, 2005 1593 Continuing uncertainty on research credit definition of "gross receipts". Perez, Ruth Jul 1, 2004 967 Phoenix Tax Workshop - Research and Development Expenditures. Jun 18, 2004 6639 Affect of research credit final regs. on documentation. King, Kathleen L. Jun 1, 2004 1254 2003 R&E tax credit regulations: opportunities and pitfalls. Lewis, Mark K. Mar 1, 2004 5174 Form 6765 and the R&D credit. Beck, Allen M. Oct 1, 2003 1855 The global settlement and tax deductibility of fines and penalties. Beck, Allen M. Oct 1, 2003 1499 Contract research and the R&D credit. O'Connell, Frank J., Jr. Sep 1, 2003 810 Purchasing, leasing and developing software. Krumwiede, Tim Aug 1, 2003 2270 Software enhancements lacked requisite innovation and scientific experimentation for R&D credit. O'Driscoll, David Aug 1, 2003 1035 Are U.S. tax incentives for corporate R&D likely to motivate American firms to perform research abroad? Billings, B. Anthony Jul 1, 2003 13255 Research rollbacks: tax dollars go straight back to development with the intelligent use of the government's SR&ED program. . Hung, Victoria Apr 1, 2003 1765 Research & development credit. Dutkiewicz, Rob Dec 1, 2002 394 R&D tax concession bonus: the Federal Government's recent initiative to increase the tax concessions available on R&D activities has created new opportunities for many companies within the Australian financial services sector. Sandra Mason, a director within Andersen's corporate tax group, discusses these changes and their implications. (News). Brief Article Mar 28, 2002 512 The research and experimentation credit: new rules make it easier for businesses to qualify. Fiore, Nicholas J. Mar 1, 2002 552 R&E Prop. Regs. ease eligibility. Grace, Debra M. Mar 1, 2002 4070 Benefiting from the R&E credit. Goldberg, Michael J. Feb 1, 2002 499 Is the current U.S. R & D credit globally competitive? Should the scope of the credit be restructured or expanded? Wheeler, Roger D. Mar 1, 2001 2130 Research tax credit regulations: It's time to jettison the discovery test and start over. Shanahan, James R., Jr. Jan 1, 2001 13599 AIRC opportunities and new allocation regs. Fox, Kendall B. Jul 1, 2000 1215 The mechanics of California's R&D tax credit. Gates, Virginia May 1, 2000 3491 Experts: Working From Home a Tax Benefit. GRUPE, ARTHUR S. Brief Article Jan 17, 2000 479 CIP addresses "qualified research" definition. Hudson, David Jan 1, 2000 1197 Internal-use software and the research credit. Nix, Wayne E. Dec 1, 1999 3273 Proposed regulations relating to the computation of the research credit and the definition of qualified research. Mar 1, 1999 11996 Qualifications for use of research tax credit modified. Becchi, Rosemary Nov 1, 1998 653 Internal-use software and the research credit. Mar 1, 1998 446 Denial of research credit for computer software program costs. Hudson, David S. Jan 1, 1998 723 Eligibility of internal-use software for research credit needs clarification. Auchincloss, Louis Jul 1, 1997 1122 Proposed regulations under section 41 on the eligibility of internal-use software for the credit for increasing research activities. Jul 1, 1997 8249 R&E alternative incremental credit analysis: sec. 280C's impact. Billett, Brian Brief Article Apr 1, 1997 384 Extension of research tax credit and educational assistance exclusion. Sep 1, 1996 660 Extension of research tax credit and education assistance exclusion. Jul 1, 1996 624 Research tax credit audit plan and audit plan for internal-use software. May 1, 1996 9149 IRS releases R&D credit audit plans. Mackles, Glenn F. Mar 1, 1996 495 Research credit redux: Federal Circuit brings the research credit back to life - Fairchild v. United States. Grigsby, McGee Jan 1, 1996 3672 IRS targets taxpayer's right to credit for contract R & D. Bridgham, Bethany J. Jul 1, 1995 829 Research and experimentation costs. Fiore, Nicholas May 1, 1995 625 Maximizing opportunities under the new research and experimentation regulations. Monahan, Mary E. Mar 1, 1995 9338 When to elect the reduced R & D credit (under sec. 280C). Touger, Steven Feb 1, 1995 755 Reconsider electing reduced R & D credit. Comeau, L. Joseph Nov 1, 1994 739 Computer software and the R & E credit. Baptiste, Phillip J. Aug 1, 1994 870 IRS positions threaten RTC under fixed-price contracts. Ruge, Richard B. Jul 1, 1994 730 The dream car. Rubenstein, Ed Editorial Nov 1, 1993 520 R&D: don't overlook it. Rouse, Vidette Sep 1, 1993 955 Nonqualified stock options and the research credit. Yasukochi, David K. Jul 1, 1992 849 Employee options count for research credit. May 1, 1992 318 Federal election for reduced R & D credit can be state tax planning opportunity. Ryan, Stephen T. Feb 1, 1992 295 Research credit AMT carryovers and carrybacks. Conley, James B. Jan 1, 1992 340 Comments on consistent treatment of qualified research expenditures in the base period for purposes of calculating the research tax credit. Ezrati, Lester D. Mar 1, 1991 5573