We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
The "Funded" Research Tax Credit Exclusion.
- Authors
Mitchell, Kreig D.
- Abstract
The article discusses several aspects of the funded research exclusion and issues taxpayers need to consider when applying this exclusion. It mentions the exclusion is found in the U.S. Internal Revenue Code and role of risk test in calculating and defending research tax credit. It also mentions the U.S. District Court for the Southern District of Florida considered the risk test in Geosyntec Consultants Inc.; and Fairchild Industries, Inc. considered seminal authority for this test.
- Subjects
UNITED States; UNITED States. Internal Revenue Code; TAXATION; TAX credits; UNITED States district courts; GEOSYNTEC Consultants Inc.; FAIRCHILD Industries Inc.
- Publication
Journal of Tax Practice & Procedure, 2017, Vol 19, Issue 1, p35
- ISSN
1529-9279
- Publication type
Article