Practical Guide to Research and Development Tax Incentives--Federal, State, and Foreign (2nd Edition)Topics and Contents |
| 1: Introduction to R&D Tax Incentives and Their Role in the World Economy |
| 2: Federal Incentives for Research and Development |
| 3: the Deduction for R&D Expenditures |
| 4: the Research Credit: Foundations and Eligible Expenditures |
| 5: the Research Credit: Elements of Qualified Research |
| 6: the Research Credit: Excluded Activities |
| 7: the Incremental Research Credit: Computational Rules |
| 8: the Research Credit: Payments for Basic Research |
| 9: the Research Credit: Documenting the Credit and Defending Against Irs |
| Challenges |
| 10: State Tax Incentives for Research and Development |
| 11: International Research Tax Incentives |
| Appendix--Practice Tools: |
| Legislative Activity Concerning the Federal Research Credit |
| Audit Techniques Guide |
| Regulatory Activity Under Code Sec. 41 |
| Summary of Internal-Use Software Examples |
| Survey Form for Research Managers |
| Summary of State Research Incentives |
| Summary Chart of International R&D Tax Incentives |
| Form 6765 and Instructions |