After 30 years of waiting, we have final regulations defining internal use software for the research credit. Do the new regulations provide new opportunities, or do they shrink-back the projects eligible for the credit? Will the new regulations reduce controversy? We will discuss these and more as we delve into the potential opportunities and issues for taxpayers during implementation.
Distinguish how the final regulations will affect activities and projects eligible for the research credit, including ERP implementation.
Cite the types of documentation needed to substantiate the research credit for software.
Debate whether the final regulations reduce overall controversy or simply shift the focus of IRS exams.
Mark Andrus, R&D National Partner, Strategic Federal Tax Services, Dallas, Texas
Mike Boenzi, Partner, Strategic Federal Tax Services, Chicago, Ill.
Sharon Kay, Leader, Accounting Methods & Periods, Washington National Tax Office, Washington, D.C.
Dan Mennel, Partner, Strategic Federal Tax Services, San Jose, Calif.
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Recommended Field of Study: Taxes
Program Level: Overview
Delivery Method: Group-internet
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