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	<title>Research Tax Credit</title>
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	<description>Information about the R&#38;D tax credit, research, court cases, and more.</description>
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		<title>Research Tax Credit Extended Until 2011</title>
		<link>http://www.technologytax.com/research-tax-credit-extended-until-2011/</link>
		<comments>http://www.technologytax.com/research-tax-credit-extended-until-2011/#comments</comments>
		<pubDate>Sat, 01 Jan 2011 18:20:52 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Federal R&D Tax Credit News]]></category>
		<category><![CDATA[R&D tax credit]]></category>
		<category><![CDATA[R&E tax credit]]></category>
		<category><![CDATA[research tax credit]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/?p=411</guid>
		<description><![CDATA[The 2010 Tax Relief Act extended the research tax credit, which includes the basic and energy consortium research tax credit, for two years. The research credit was extended retroactively for 2010; thus, expenses incurred for research and experimentation in 2010 qualify for the credit. Taxpayers who have already filed tax returns for tax year 2010 [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>IRS: No Inclusion of QREs for Purchase of Controlled Group</title>
		<link>http://www.technologytax.com/irs-no-inclusion-of-qres-for-purchase-of-controlled-group/</link>
		<comments>http://www.technologytax.com/irs-no-inclusion-of-qres-for-purchase-of-controlled-group/#comments</comments>
		<pubDate>Sat, 28 Aug 2010 01:03:36 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Federal R&D Tax Credit News]]></category>
		<category><![CDATA[R&D Tax Credit Rulings]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/?p=415</guid>
		<description><![CDATA[In Technical Advice Memorandum 201034017 (Aug. 27, 2010), the parent of a consolidated group purchased the stock of a target company that was itself a parent of a consolidated group. The stock sale did not qualify as a tax-free transaction under I.R.C. §§ 355 or 368. The target company’s consolidated group was terminated because of [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Confidential Records Used for R&amp;D Tax Credit</title>
		<link>http://www.technologytax.com/confidential-records-used-to-suport-rd-tax-credit/</link>
		<comments>http://www.technologytax.com/confidential-records-used-to-suport-rd-tax-credit/#comments</comments>
		<pubDate>Wed, 21 Jul 2010 21:36:41 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Federal R&D Tax Credit News]]></category>
		<category><![CDATA[R&D tax credit]]></category>
		<category><![CDATA[research and experimentation]]></category>
		<category><![CDATA[research tax credit]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/?p=293</guid>
		<description><![CDATA[The Bayer Corp. &#38; Subs v. United States, Civil Action Nos. 08-693, 09-351 (W.D. PA 2010), court case shows how important it is to place information and security controls on information gathered when preparing a research tax credit. The taxpayer in Bayer brought suit to challenge the IRS&#8217;s determination that it was not entitled to [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Government Must Disclose Reason for Denying R&amp;D Tax Credit</title>
		<link>http://www.technologytax.com/government-must-disclose-reason-for-denying-rd-tax-credit/</link>
		<comments>http://www.technologytax.com/government-must-disclose-reason-for-denying-rd-tax-credit/#comments</comments>
		<pubDate>Tue, 20 Jul 2010 22:05:18 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Federal R&D Tax Credit News]]></category>
		<category><![CDATA[R&D tax credit]]></category>
		<category><![CDATA[research and experimentation]]></category>
		<category><![CDATA[research tax credit]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/?p=303</guid>
		<description><![CDATA[// The United States v. Goertz, No. A-09-CA-179 LY (W.D. Tex. 2010) case highlights why defending R&#38;D tax credits on audit is often frustrating for taxpayers and the government alike. The short answer, is that it comes down to documentation. The court case does not say why the taxpayer&#8217;s research tax credit claim was denied. [...]]]></description>
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		<title>United States v. Goertz, No. A-09-CA-179 LY (W.D. Tex. 2010)</title>
		<link>http://www.technologytax.com/united-states-v-goertz-no-a-09-ca-179-ly-w-d-tex-2010/</link>
		<comments>http://www.technologytax.com/united-states-v-goertz-no-a-09-ca-179-ly-w-d-tex-2010/#comments</comments>
		<pubDate>Tue, 20 Jul 2010 21:59:48 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[R&D Tax Credit Court Cases]]></category>
		<category><![CDATA[R&D tax credit]]></category>
		<category><![CDATA[research and experimentation]]></category>
		<category><![CDATA[research tax credit]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/?p=300</guid>
		<description><![CDATA[ANDREW W. AUSTIN, District Judge. Before the Court are Plaintiff&#8217;s Expedited Motion for Leave to Exceed Depositions under Rule 30 (Clerk&#8217;s Docket No. 40); Defendants&#8217; Motion to Compel Responses to Interrogatories (Clerk&#8217;s Docket No. 43); and Defendants&#8217; Motion to Enter Protective Order (Clerk&#8217;s Docket No. 45). The District Court referred the above-motions to the undersigned [...]]]></description>
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		<title>Bayer Corp. &amp; Subs v. United States, Civil Action Nos. 08-693, 09-351 (W.D. PA 2010)</title>
		<link>http://www.technologytax.com/bayer-corp-subs-v-united-states-civil-action-nos-08-693-09-351-w-d-pa-2010/</link>
		<comments>http://www.technologytax.com/bayer-corp-subs-v-united-states-civil-action-nos-08-693-09-351-w-d-pa-2010/#comments</comments>
		<pubDate>Tue, 20 Jul 2010 21:29:04 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[R&D Tax Credit Court Cases]]></category>
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		<guid isPermaLink="false">http://www.technologytax.com/?p=288</guid>
		<description><![CDATA[MEMORANDUM OPINION WILLIAM L. STANDISH, District Judge. These suits focus on the efforts of Plaintiffs Bayer Corporation, its subsidiaries, and Bayer-Onyx (collectively, &#8220;Bayer&#8221;) to recover some $50 million in federal income tax payments to which Plaintiffs argue they are entitled as qualified research tax credits under 26 U.S.C. § 41. Now pending before the Court [...]]]></description>
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		<item>
		<title>Sales to CFCs Not Included in Gross Receipts</title>
		<link>http://www.technologytax.com/court-says-sales-to-cfcs-not-included-in-gross-receipts/</link>
		<comments>http://www.technologytax.com/court-says-sales-to-cfcs-not-included-in-gross-receipts/#comments</comments>
		<pubDate>Sat, 26 Jun 2010 01:23:15 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Federal R&D Tax Credit News]]></category>
		<category><![CDATA[research and experimentation]]></category>
		<category><![CDATA[research tax credit]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/?p=236</guid>
		<description><![CDATA[In Procter &#38; Gamble Co. v. United States, No. 1:08-cv-00608-TSB (Jun. 25, 2010), the District Court for the Southern District of Ohio concluded that the taxpayer did not have to include gross receipts from sales to a controlled foreign corporation in computing its research tax credit. The implications of this conclusion require some further thought. [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>R&amp;D Tax Credit Rules for Disposing of Businesses</title>
		<link>http://www.technologytax.com/rd-tax-credit-rules-for-disposing-of-businesses/</link>
		<comments>http://www.technologytax.com/rd-tax-credit-rules-for-disposing-of-businesses/#comments</comments>
		<pubDate>Mon, 22 Feb 2010 19:29:46 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Federal R&D Tax Credit News]]></category>
		<category><![CDATA[R&D tax credit]]></category>
		<category><![CDATA[research tax credit]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/?p=235</guid>
		<description><![CDATA[The government recently issued Technical Advice Memorandum 201006027, applying the R&#038;D tax credit rules for acquiring and disposing of business assets in the context of the I.R.C. § 963 possessions tax credit. This now defunct possession tax credit rewarded taxpayer&#8217;s for operating businesses in U.S. possessions, such as Puerto Rico. It incorporates the R&#038;D tax [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Court: R&amp;D Tax Credit Cannot be Carried Back</title>
		<link>http://www.technologytax.com/court-rd-tax-credit-cannot-be-carried-back/</link>
		<comments>http://www.technologytax.com/court-rd-tax-credit-cannot-be-carried-back/#comments</comments>
		<pubDate>Fri, 19 Feb 2010 23:05:22 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Federal R&D Tax Credit News]]></category>
		<category><![CDATA[R&D tax credit]]></category>
		<category><![CDATA[research tax credit]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/?p=234</guid>
		<description><![CDATA[In R.H. Donnelley Corp. v. United States, No. 5:08-cv-00501 (ED NC 2010), the court addressed a unique situation involving the carryback of an R&#038;D tax credit. The facts were as follows. The R&#038;D tax credit was for tax year 1994. The taxpayer&#8217;s 1994 tax return was audited. No changes were made as a result of [...]]]></description>
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		<title>Trinity Industries, Inc. v. United States, 691 F. Supp. 2d 688 (N.D. Tex. 2010)</title>
		<link>http://www.technologytax.com/trinity-industries-inc-v-united-states-691-f-supp-2d-688-n-d-tex-2010/</link>
		<comments>http://www.technologytax.com/trinity-industries-inc-v-united-states-691-f-supp-2d-688-n-d-tex-2010/#comments</comments>
		<pubDate>Sat, 30 Jan 2010 03:05:29 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[R&D Tax Credit Court Cases]]></category>
		<category><![CDATA[business component]]></category>
		<category><![CDATA[R&D tax credit]]></category>
		<category><![CDATA[research and experimentation]]></category>
		<category><![CDATA[research tax credit]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/?p=373</guid>
		<description><![CDATA[DAVID C. GODBEY, District Judge. This matter came on for trial before the Court on March 31, 2009 through April 3, 2009. This Order constitutes the Court&#8217;s findings of fact and conclusions of law. I. INTRODUCTION This is a tax refund suit. Trinity Industries, Inc. (&#8220;Trinity&#8221;) seeks a refund for certain qualified research expenditure (&#8220;QRE&#8221;) [...]]]></description>
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