Research Credit Claims Audit Techniques Guide (RCCATG): Credit for Increasing Research Activities § 41

LMSB-04-0508-030 May 2008 Internal Revenue Service Large and Mid Size Business Division (LMSB) Pre Filing and Technical Guidance (LMSB:PFTG) NOTE: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the […]

Industry Director Directive #1 on Research & Experimentation (R&E) Credit Claims

LMSB Control No: LMSB-4-0307-025 Impacted IRM 4.51.5 April 4, 2007 MEMORANDUM FOR INDUSTRY DIRECTORS DIRECTOR, FIELD SPECIALISTS DIRECTOR, PRE-FILING AND TECHNICAL GUIDANCE DIRECTOR, INTERNATIONAL COMPLIANCE AND POLICY FROM: Patricia C. Chaback /s/ Patricia C. Chaback   Industry Director   Communications, Technology and Media (CTM) SUBJECT: Tier I Issue Research & Experimentation (R&E) Credit Claims Directive […]

Industry Director Directive #2 on Research Credit Claims

DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 LMSB Control No.: LMSB-4-0608-035 Impacted IRM 4.51.5 January 15, 2009 MEMORANDUM FOR INDUSTRY DIRECTORS DIRECTOR, FIELD SPECIALISTS DIRECTOR, PRE-FILING AND TECHNICAL GUIDANCE DIRECTOR, INTERNATIONAL COMPLIANCE, STRATEGY AND POLICY FROM: Patricia C. Chaback /s/ Patricia C. Chaback Industry Director Communications, Technology & Media SUBJECT: Tier I […]