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	<title>Research Tax Credit</title>
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	<pubDate>Mon, 01 Mar 2010 01:48:57 +0000</pubDate>
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		<title>R&#038;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&amp;D Tax Credit News]]></category>

		<category><![CDATA[R&amp;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 [...]]]></description>
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		<title>Court: R&#038;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&amp;D Tax Credit News]]></category>

		<category><![CDATA[R&amp;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 [...]]]></description>
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		<title>Court Says Ships Qualify as Business Components</title>
		<link>http://www.technologytax.com/court-says-ships-qualify-as-business-components/</link>
		<comments>http://www.technologytax.com/court-says-ships-qualify-as-business-components/#comments</comments>
		<pubDate>Sat, 30 Jan 2010 01:51:18 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Federal R&amp;D Tax Credit News]]></category>

		<category><![CDATA[R&amp;D tax credit]]></category>

		<category><![CDATA[research tax credit]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/?p=233</guid>
		<description><![CDATA[The United States District Court for the Northern District of Texas issued its opinion in Trinity Industries, Inc. v. United States, 3:06-CV-0726, concluding that the shipbuilder was entitled to part of its R&#038;D tax credit.  The court reached this conclusion by determining that, for some of its projects, the shipbuilder&#8217;s business components were the [...]]]></description>
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		<title>R&#038;D Tax Credit: House Proposes One Year Extension</title>
		<link>http://www.technologytax.com/rd-tax-credit-house-proposes-one-year-extension/</link>
		<comments>http://www.technologytax.com/rd-tax-credit-house-proposes-one-year-extension/#comments</comments>
		<pubDate>Thu, 19 Nov 2009 23:51:53 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Federal R&amp;D Tax Credit News]]></category>

		<category><![CDATA[research tax credit]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/?p=222</guid>
		<description><![CDATA[The research tax credit is set to expire once again.  Under current law, the research tax credit is only available for expenses incurred before December 31, 2009.  The House Ways and Means committee has released a summary of its Tax Extenders Act of 2009, which proposes to extend several expiring tax provisions, including [...]]]></description>
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		<title>Court: Supply Costs Qualify for the R&#038;D Tax Credit</title>
		<link>http://www.technologytax.com/court-supply-costs-qualify-for-the-rd-tax-credit/</link>
		<comments>http://www.technologytax.com/court-supply-costs-qualify-for-the-rd-tax-credit/#comments</comments>
		<pubDate>Thu, 12 Nov 2009 02:37:32 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Federal R&amp;D Tax Credit News]]></category>

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		<description><![CDATA[In TG Missouri Corp. v. Commissioner, 133 T.C. 13, the U.S. Tax Court recently found that property purchased from a third party qualifies as a supply expense for purposes of the research tax credit even though the taxpayer retains possession of the property. TG Missouri Corp is in the business of of manufacturing injection-molded products, [...]]]></description>
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		<title>TG Missouri Corp. v. Comm&#8217;r, 133 T.C. No. 13 (2009)</title>
		<link>http://www.technologytax.com/tg-missouri-corp-v-commr-133-tc-no-13-2009/</link>
		<comments>http://www.technologytax.com/tg-missouri-corp-v-commr-133-tc-no-13-2009/#comments</comments>
		<pubDate>Thu, 12 Nov 2009 02:37:02 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[R&amp;D Tax Credit Court Cases]]></category>

		<category><![CDATA[research tax credit]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/?p=179</guid>
		<description><![CDATA[P develops and uses production molds to manufacture automotive parts for its customers. P contracts with third-party toolmakers to build the production molds that P does not construct. After a third-party toolmaker finishes constructing a production mold, P purchases the mold and incurs additional design and engineering costs to modify the mold so that it [...]]]></description>
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		<title>R&#038;D Tax Credit Includes Foreign Branch Income</title>
		<link>http://www.technologytax.com/rd-tax-credit-includes-foreign-branch-income/</link>
		<comments>http://www.technologytax.com/rd-tax-credit-includes-foreign-branch-income/#comments</comments>
		<pubDate>Fri, 23 Oct 2009 02:36:47 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Federal R&amp;D Tax Credit News]]></category>

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		<description><![CDATA[The U.S. Tax Court recently issued its opinion in Deere &#038; Co. et. al. v. Commissioner, 133 T.C. 11 (2009), holding that the taxpayer must include its foreign branch income in its research tax credit calculation.  Deere &#038; Co. received income from its branches in Germany, Italy and Switzerland.  Deere &#038; Co. filed [...]]]></description>
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		<item>
		<title>The Reduced R&#038;D Tax Credit: New Regs Proposed</title>
		<link>http://www.technologytax.com/the-reduced-rd-tax-credit-new-regs-proposed/</link>
		<comments>http://www.technologytax.com/the-reduced-rd-tax-credit-new-regs-proposed/#comments</comments>
		<pubDate>Thu, 16 Jul 2009 02:35:55 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Federal R&amp;D Tax Credit News]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/the-reduced-rd-tax-credit-new-regs-proposed/</guid>
		<description><![CDATA[The Treasury Department released a new regulation to make it easier for taxpayers to claim a reduced research tax credit.  While the two tax provisions are not identical, expenses that qualify for the research tax credit may also qualify for the research tax deduction.  Taxpayers can claim both; however, a taxpayer must make [...]]]></description>
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		<title>Spirent Holding Corp. v. State, No. 29199 (Haw. Interm. Ct. of App. 2009)</title>
		<link>http://www.technologytax.com/spirent-holding-corp-v-state-no-29199-haw-interm-ct-of-app-2009/</link>
		<comments>http://www.technologytax.com/spirent-holding-corp-v-state-no-29199-haw-interm-ct-of-app-2009/#comments</comments>
		<pubDate>Tue, 14 Jul 2009 22:23:29 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[State R&amp;D Tax Credits]]></category>

		<category><![CDATA[hawaii research tax credit]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/?p=147</guid>
		<description><![CDATA[In this appeal, the Director of Taxation, State of Hawai&#8217;i (Director or State) challenges the final judgment entered by the Tax Appeal Court of the State of Hawai&#8217;i (tax appeal court)[1] on July 14, 2008 (final judgment) and two orders entered by the tax appeal court on March 7, 2008 (collectively, summary judgment orders), the [...]]]></description>
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		<item>
		<title>Court Finds For Taxpayer on R&#038;D Tax Credit Claim</title>
		<link>http://www.technologytax.com/court-finds-for-taxpayer-on-rd-tax-credit-claim/</link>
		<comments>http://www.technologytax.com/court-finds-for-taxpayer-on-rd-tax-credit-claim/#comments</comments>
		<pubDate>Tue, 09 Jun 2009 02:35:17 +0000</pubDate>
		<dc:creator>admin</dc:creator>
		
		<category><![CDATA[Federal R&amp;D Tax Credit News]]></category>

		<guid isPermaLink="false">http://www.technologytax.com/court-finds-for-taxpayer-on-rd-tax-credit-claim/</guid>
		<description><![CDATA[In United States v. McFerrin, 570 F.3d 672 (5th Cir. 2009), the Fifth Circuit vacated the opinion of the lower court which concluded that the taxpayer was not entitled to the research tax credit claimed.  McFerrin, a prominent chemical engineer, owns several chemical companies.  McFerrin hired a tax consulting firm to prepare a [...]]]></description>
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