Rights for the R&D credit and Sec. 174.
In: Tax Adviser, Jg. 55 (2024-06-01), Heft 6, S. 9-12
Online
serialPeriodical
Zugriff:
The article examines the nuances of taxpayers claiming research and development (R&D) tax credits under Section 41 and the specified research and experimentation (SRE) expenditures under Section 174, particularly when work is performed under contract. It addresses the exclusion for "funded research" in Section. 41, requiring a two-pronged analysis to determine if the taxpayer bears economic risk and retains substantial rights to the research results.
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Rights for the R&D credit and Sec. 174.
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Autor/in / Beteiligte Person: | Sweigart, Greg |
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Zeitschrift: | Tax Adviser, Jg. 55 (2024-06-01), Heft 6, S. 9-12 |
Veröffentlichung: | 2024 |
Medientyp: | serialPeriodical |
ISSN: | 0039-9957 (print) |
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