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Federal Research and Development Tax Incentives
Author
Title
Federal Research and Development Tax Incentives / by Michael D. Rashkin.
Physical Description
1 online resource : digital.
Notes
Description based on online resource; title from contents screen of Tax - Federal practice area (Cheetah, viewed November 11, 2017).
Summary
Provides well-written, detailed guidance on claiming the federal credit for increasing research activities and the deduction for R&D expenditures. It explains the elements of qualified research, exclusions, computational rules, and basic research payment credits. Discussion is enhanced by many examples and accompanying practice aids.
Format
Online
Language
English
Added to Catalog
January 08, 2018
Series
Bibliography
Includes bibliographical references.
Contents
Preface
About the Author
Table of Contents
R&D Tax Incentives and their Role in the World Economy
Federal Incentives for Research And Development
The Deduction for R&D Expenditures
The Research Credit: Foundations and Eligible Expenditures
The Research Credit: Elements of Qualified Research
The Research Credit: Excluded Activities
The Incremental Research Credit: Computational Rules
The Research Credit: Payments for Basic Research
The Research Credit: Documenting the Credit and Defending Against IRS Challenges.
Subjects
Also listed under
Wolters Kluwer (Firm)
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