Achillion Pharmaceuticals, Inc. v. Commissioner of Revenue Services, NO. CV 06 4012046S (New Britian Sup. Ct. 2008)

As a result of cross-motions for summary judgment in the above entitled case, the court issued a memorandum of decision (MOD) dated May 31, 2007, concerning the proper interpretation of General Statutes ยง 12-217ee (the Exchange Statute) as applied to the plaintiff’s claim for the remaining two-thirds of its 2003 rolling research and development (R&D) […]

California FTB: Research & Development Credit: Frequently Asked Questions

QUALIFIED R&D ACTIVITY 1. What is California’s Research & Development (R&D) Credit? 2. How do you claim the California R&D Credit? 3. Does California conform to federal R&D Credit provisions? 4. What is “qualified research” for California’s R&D Credit? 5. What research activities do not qualify for California’s R&D Credit? R&D COMPUTATION 6. What are […]