Introduction
Presented here is a suggested process for the conduct of the interviews of taxpayer employees or other knowledgeable individuals (interview subject) in connection with the examination of the Research Credit. Examiners should not that this is not a list of questions so much as a procedural framework for conducting the interview. It should [...]

Research and experimental expendi­tures. Research or experimental costs previously deducted pursuant to sec­tion 174(a) of the Code are not sub­ject to recapture upon the subse­quent sale of the resulting technology. Rev. Rul. 72-528 revoked.
Rev. Rul. 85-186

ISSUE
Whether “tax benefit” recapture as ordinary income of research or experi­mental expenditures previously de­ducted pursuant to section [...]

Research or experimental expen­ditures; accounting methods change. A taxpayer may not change without the consent of the Com­missioner its treatment of research or experimental expenditures from the deferred expense method to the expense method of accounting by fil­ing an amended federal income tax return.
Rev. Rul. 83-138

ISSUE
May a taxpayer change its treat­ment of [...]

Research and experimental ex­penses; environmental impact studies. A public utility company conducted, and paid another orga­nization to conduct, environmental impact studies to support its appli­cation to state regulatory agencies to expand its generating facilities. The expenses are not research and experimental expenditures within the meaning of section 174 of the Code. However, if not chargeable [...]