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Browse Research and development tax credit topic

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1-90 out of 90 article(s)
Title Author Type Date Words
Claiming the R&D credit against payroll tax or AMT. Segraves, Jon; Richardson, Charlie Feb 1, 2019 1233
Using R&D credits to reduce payroll taxes: An overlooked opportunity for startups. Williamson, Donald T.; Harr, David Dec 1, 2018 5857
The Credit We Love to Hate: How to ease the pain of R&D tax credits. Massie, Jason Nov 1, 2018 4556
A new safe harbor for LB&I taxpayer R&D credits. Shi, Debbie; Andrus, Mark Feb 1, 2018 852
More R&D tax help: new AMT and payroll tax offsets widen the credit's utility. Ibbotson, Scott; Icenogle, Rebecca May 1, 2017 1203
IRS issues reasonable internal-use software regulations for the research tax credit. Bertiglia, Rory; Windram, Tom Apr 1, 2017 1647
Interplay between sec. 174 and sec. 41 for software development activities. Silva, Justin; Zega, Ashley; Parra, Erica Apr 1, 2017 2106
Some internal-use software qualifies for research and development credit. Nevius, Alistair M. Dec 1, 2016 636
Practical documentation of QRAs for the R&D tax credit. Jones, Cherie L.; Rogers, Adam A.; Smyth, Damian J. Jul 1, 2016 6979
Recent guidance affecting research credit carryforwards from closed years. Hiromoto, Mike; Deininger, John; Windram, Tom Apr 1, 2016 1858
Altera deconstructed: a nuanced alteration in tax law; Tax Court's unanimous opinion deals with unusual regulatory situation. Lerner, Matthew; Pryor, Kevin Jan 1, 2016 3220
Proposed rules would govern sec. 41 credit for software: the IRS offers a test and safe harbor for qualifying dual-junction internal-use software. Schreiber, Sally P. Apr 1, 2015 767
Research and experimentation expenditures clarified. Nevius, Alistair M. Nov 1, 2014 566
The orphan drug and research tax credits: the "substantially all" rule. Korniakov, Alexander; Pauls, David W.; Hopkins, Tom Oct 1, 2014 3577
Weighing the fate of "Tax Extenders". Brief article May 1, 2014 216
Cloud computing and the credit for increasing research activities. Coleman, Ryan R.; Salzmann, Trevor Feb 1, 2014 1447
Proposed regulations change definition of R&D expenditures. Nevius, Alistair M. Jan 1, 2014 587
Proposed regs. clarify research expenditure eligibility under sec. 174. Hudson, David S. Jan 1, 2014 1173
Proposed regulations change definition of R&D expenditures. Nevius, Alistair M. Nov 1, 2013 199
R&D tax credits for food and beverage companies. Landrum, Wendy; Butler, Ted Oct 1, 2013 1513
R&D tax credit update: recent court decisions shed light on key issues. Stoddard, Joe; Coleman, Ryan; Rankins, Tim Feb 1, 2013 4540
R&E credit opportunities for the construction industry. Gamez, Martin Nov 1, 2012 1405
R&D tax incentives around the word. Cupersmith, Adam S. Aug 1, 2012 2387
The research credit and deduction for passthrough entities. Anderson, Kevin D. May 1, 2012 1495
Lack of gross receipts does not preclude taxpayers from claiming R&D credit. Avakian, Nick; Cronauer, Jim; Scaliti, Matthew; Windram, Tom Apr 1, 2012 1490
Increased focus on and potential ramifications of R&E expenditures. Coleman, Ryan R. Feb 1, 2012 2547
States battle for R&D investment by enhancing tax incentives. Stoddard, Joe Feb 1, 2012 1831
Final regulations simplify reduced research credit election. Oct 1, 2011 578
Final regs. simplify reduced research credit election. Nevius, Alistair M. Oct 1, 2011 521
Disagreements between taxpayers and the IRS over substantiating the R&D credit. Andrus, Mark; Studdard, Joe Feb 1, 2011 1500
Computing the research credit for consolidated groups. Fairbanks, Greg A. Feb 1, 2011 2083
District court allows R&D credit for prototype costs. Homen, Gregory F.; Vance, Scott Jun 1, 2010 1125
Defending R&D credits: IRS strategies and recent cases. Parshall, Gerald H., Jr. May 1, 2010 5957
Substantiating the research tax credit. Klahsen, Rick Apr 1, 2010 1048
Navigating the R&D tax credit. Karnis, Daniel Mar 1, 2010 2734
Definition of supplies clarified for purpose of R&D credit. Fairbanks, Greg A. Feb 1, 2010 927
Electing to accelerate AMT and research credits in lieu of bonus depreciation. Chang, Anne Nov 1, 2009 1350
Proposed regs. would simplify reduced research credit election. Nevius, Alistair M. Oct 1, 2009 274
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
Tough line on tax credits could become official policy. Brief article Sep 9, 2009 236
MPs to weigh in over research tax break row: controversial changes to HM Revenue's credit scheme to be explored by select committee. Aug 19, 2009 441
Why do venture capital funds burn research and development deductions? Johnson, Calvin H. Jun 22, 2009 27001
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 M. 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
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
Continuing uncertainty on research credit definition of "gross receipts". Perez, Ruth Jul 1, 2004 967
Affect of research credit final regs. on documentation. King, Kathleen L. Jun 1, 2004 1254
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
Software enhancements lacked requisite innovation and scientific experimentation for R&D credit. O'Driscoll, David Aug 1, 2003 1035
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
R&E Prop. Regs. ease eligibility. Grace, Debra M. Mar 1, 2002 4070
The research and experimentation credit: new rules make it easier for businesses to qualify. Fiore, Nicholas J. Mar 1, 2002 552
Benefiting from the R&E credit. Goldberg, Michael J. Feb 1, 2002 499
A Merry Christmas for tax-credit abusers. (The Taxonomist). McIntyre, Robert S. Brief Article Jan 1, 2002 769
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
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
Will tax break get a permanent extension this year? Dietz, Francis Jul 1, 1999 828
A permanent research credit. Perlman, Robert H.; Tassey, Gregory; Doremus, Paul Mar 22, 1999 1124
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
Research tax credits expire once again. Sep 22, 1998 646
Internal-use software and the research credit. Mar 1, 1998 446
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
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
IRS releases R&D credit audit plans. Mackles, Glenn F. Mar 1, 1996 495
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
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
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

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