LEGAL
Legal Guide to the Research Credit comprehensively reviews and distills the legal principles pertaining to the research credit – a credit that has broad application to U.S. businesses of all sizes and industries. It is one of the most widely claimed and important federal income tax incentives for corporate America. However, due to the complexity of the research credit, as well as the subjective and fact-intensive nature of the qualification standards, it is also a frequent source of controversies between taxpayers and the IRS. This book will be of interest to law firms, accounting firms, corporate tax departments, the IRS, and academia.
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