| Autor: |
Song`, Tae, Ashtiani, Hamid, Seo, Jason, Martin, Dennis St., Benton, Kevin, Rotz, Wendy |
| Předmět: |
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| Zdroj: |
Tax Adviser; Feb2022, p79-83, 5p |
| Abstrakt: |
The article focuses on Section 41 of U.S. Internal Revenue Service (IRS) of research credit and how statistical sampling can be used to efficiently satisfy the four-part test that governs whether research activities qualify for the credit. It mentions focus here will be on guidance recently provided by the IRS's Large Business & International (LB&I) division in Field Attorney Advice (FAA) 20212501F. It also mentions qualified research expenses (QREs) exceeding. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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