Research tax credits
By: Kreig D. Mitchell
Contributors: American Law Institute; American Bar Association; American Law Institute-American Bar Association Committee on Continuing Professional Education
Publisher: ALI-ABA
Published: 2011
Place of publication: Philadelphia, Pa
Language: eng
Number of pages: 273
ISBN-13: 9780831801335; 9780831899417
Subjects: Research and development tax credit; Law and legislation
Notes: "American Law Institute-American Bar Association Continuing Professional Education"--P. [ii].

Includes bibliographical references and index.
Table of contents: title: Introduction; title: Overview of the research tax credit; title: Assess the need for a study; title: Define the terms of the engagement; title: Identify the businesses to be included; title: Identify the years to examine; title: Identify sources of information; title: Identify reserach activities and business components; title: Identify qualified research; title: Exclude nonqualified research; title: Identify qualified research expenses; title: Exclude nonqualified expenses; title: Indentify gross receipts; title: Make the allocations; title: Compute the research tax credit; title: Consider the alternatives; title: Prepare the deliverables; title: Defend the research tax credit; title: The California research tax credit.