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Practical Guide to Research and Development Tax Incentives

Author: Michael D. Rashkin

Publisher: CCH

Published: 2007

Total Pages: 764

ISBN-13: 9780808014324

CCH's Practical Guide to Research and Development Tax Incentives--Federal, State, and Foreign by Michael Rashkin, J.D., LL.M., provides something that has been missing in professional tax literature--authoritative, comprehensive coverage of this complex and evolving topic. This newly expanded resource is practical, easy to follow, easy to understand, and is particularly effective at clarifying and demystifying this complex subject. It provides well-written, detailed guidance on claiming the federal credit for increasing research activities and the deduction for R & D expenditures. In doing so, it explains the elements of qualified research, exclusions, computational rules, and basic research payment credits. Historically, the IRS has been vigilant in denying R & D credits. This resource explains how to satisfy the IRS's requirements, document the credit, and defend against IRS challenges. It also examines research incentives offered by individual states and describes the R & D incentives available in the major economies of the world, offering helpful charts that show the key differences among the various countries.

The Effectiveness of Research and Experimentation Tax Credits

Author:

Publisher:

Published: 1995

Total Pages: 82

ISBN-13:

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Research and Experimentation Tax Credit

Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight

Publisher:

Published: 1985

Total Pages: 990

ISBN-13:

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Research and Experimentation Tax Credit

Author: Jacob K. Mikhail

Publisher:

Published: 2011

Total Pages: 0

ISBN-13: 9781613242896

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The research tax credit is designed to boost business investment in what might be described as basic or applied research by reducing the after-tax cost of that research above a base amount. Although many analysts and lawmakers support the use of a tax incentive to generate increased business R&D investment, the same cannot be said of the current credit, whose effectiveness has been widely criticised. Critics contend the credit is not as effective as it could be because of certain flaws in its design, such as a lack of permanence and uneven and inadequate incentive effects. This book describes the current status of the tax credit, and summarises its legislative history. Key policy issues are examined as is the legislation in the 111th Congress to modify or extend this tax credit.

Research and Development Expenditures

Author: Kendall B. Fox

Publisher:

Published:

Total Pages:

ISBN-13: 9781633593251

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Because of the interaction between the research and development (R&D) expensing provisions and the tax credit, this Portfolio discusses these two issues in parallel. It first considers what types of activities give rise to expenditures that qualify as research and experimental expenditures for current expensing purposes, and then considers what types of activities can give rise to expenditures eligible for the research deduction or tax credit. The Portfolio also discusses several practical and technical issues in claiming the research credit, the basic research tax credit, and various miscellaneous matters. Because of the interaction between the research and development (R&D) expensing provisions and the tax credit, this Portfolio discusses these two issues in parallel. It first considers what types of activities give rise to expenditures that qualify as research and experimental expenditures for current expensing purposes, and then considers what types of activities can give rise to expenditures eligible for the research deduction or tax credit. The Portfolio also discusses several practical and technical issues in claiming the research credit, the basic research tax credit, and various miscellaneous matters. Because of the interaction between the research and development (R&D) expensing provisions and the tax credit, this Portfolio discusses these two issues in parallel. It first considers what types of activities give rise to expenditures that qualify as research and experimental expenditures for current expensing purposes, and then considers what types of activities can give rise to expenditures eligible for the research deduction or tax credit. The Portfolio also discusses several practical and technical issues in claiming the research credit, the basic research tax credit, and various miscellaneous matters.