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October 2019 » Understanding the Research and...
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Karen M. Cooley, CPA, and Darlene A. Pulliam, PhD, CPA
In BriefThe federal research and development tax credit can be a boon to businesses, but as with any portion of the tax code, the rules surrounding it are complex. The IRS recently released a concept unit and a process unit addressing two facets of the credit: how the treatment of R&D costs under FASB standards interacts with certain portions of the Internal Revenue Code, and how to compute qualified research expenses. The authors summarize this IRS guidance with advice for taxpayers.
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