Research Tax Credits

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ALI-ABA, 2011 - Research and development tax credit - 273 pages
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"American Law Institute-American Bar Association Continuing Professional Education"--P. [ii].
 

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Contents

Introduction
1
Overview of the Research Tax Credit
9
Assess the Need for a Study
19
Define the Terms of the Engagement
27
Identify the Businesses to be Included
33
Identify the Years to Examine
41
Identify Sources of Information
47
Identify Research Activities and Business Components
57
Make the Allocations
137
Compute the Research Tax Credit
145
Consider the Alternatives
153
Prepare the Deliverables
161
Defend the Research Tax Credit
165
The California Research Tax Credit
189
Sample Survey Questionnaire
201
Refundable Research Tax Credit Worksheet
205

Identify Qualified Research
67
Exclude Nonqualified Research
77
Identify Qualified Research Expenses
109
Exclude Nonqualified Expenses
121
Identify Gross Receipts
131
Standard IRS Information Document Request
207
Standard IRS Audit Report
211
IRS Interview Procedures
229
Uniform Issue Codes for the Research Tax Credit
255
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