Why read about the R&D tax credit on the web, when you can buy the book?
Jan 1st, 2011
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 [...]
This matter comes before the Court on Defendant’s Motion to Dismiss. (Dkt. #13). In this case brought by the United States to recover tax refunds, Defendant argues that Plaintiff’s claims must be dismissed pursuant to FRCP 12(b)(6) because Plaintiff has failed to provide the Court with any “concrete and positive” evidence that it erroneously refunded [...]
Jun 21st, 1995
This is a corporate tax credit case involving the claims by the plaintiff Research, Inc. (“taxpayer”) that it is entitled to certain research and development credits based on expenses that it paid or incurred during the tax year ending September 30, 1985. 1 This matter came on for hearing before the Honorable Michael J. Davis [...]