| Autor: |
Shodhan, Pinky, Joost, Samantha, St. Martin, Dennis, Bambury, Monica, Benton, Kevin |
| Předmět: |
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| Zdroj: |
Tax Adviser; Jun2024, Vol. 55 Issue 6, p38-43, 6p |
| Abstrakt: |
The article focuses on the adaptation exclusion within the framework of claiming research credits under Section 41 of the tax code. It examines insights from the Betz Tax Court case, highlighting the importance of establishing technical uncertainty at the outset of development activities and documenting systematic experimentation to substantiate eligibility for research credits, particularly for projects tailored to meet customer specifications. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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