The taxpayer appeals from the Tax Court’s denial of his deduction of his distributive share of payments made by his partnership to a corporation as a research and development expense under 26 U.S.C. Sec. 174(a)(1). Because we find the partnership …
All about the R&D tax credit, research, court cases, and more.
The taxpayer appeals from the Tax Court’s denial of his deduction of his distributive share of payments made by his partnership to a corporation as a research and development expense under 26 U.S.C. Sec. 174(a)(1). Because we find the partnership …