Research Tax Credit

All about the R&D tax credit, research, court cases, and more.

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Month: January 1973

Rev. Rul. 73-20, 1973-1 C.B. 133

January 1, 1973research tax creditR&D Tax Credit IRS Publicationsadmin

Payments made directly or indi­rectly by a utility corporation to a non-profit research and develop­ment organization formed to de­velop a model that will benefit the utility field are deductible as re­search and experimental expendi­tures. Rev. Rul. 73-20 ********** 1 Also …

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Rev. Rul. 73-324, 1973-2 C.B. 72

January 1, 1973research tax creditR&D Tax Credit IRS Publicationsadmin

Synthetic gas research and ex­perimental costs . A natural gas company’s payments to an industry association of which it is a member to help fund, under an agreement with the Department of Interior, an organization to develop a coal gasification …

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Rev. Rul. 73-395, 1973-2 C.B. 87

January 1, 1973research tax creditR&D Tax Credit IRS Publicationsadmin

Textbooks and visual aids; devel­opment and publication costs . Costs incurred by an accrual basis taxpayer in writing, editing, design and art work directly attributable to the development of textbooks and visual aids are capital expendi­tures under section 263 of …

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Rev. Rul. 73-275, 1973-1 C.B. 134

January 1, 1973research tax creditR&D Tax Credit IRS Publicationsadmin

Development costs; specially-built manufacturing systems. The taxpayer’s costs to develop and de­sign a specially-built automated manufacturing system for a cus­tomer’s specific order at the tax­payer’s risk are deductible as re­search and experimental expendi­tures, even though each product design results in …

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