Research Tax Credit

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Month: November 1995

Fairchild Industries v. United States, 71 F.3d 868 (Fed. Cir. 1995)

November 29, 1995research tax creditR&D Tax Credit Court Casesadmin

This case requires interpretation of the statute governing research tax credits under section 44F of the Internal Revenue Code of 1954, as applied to certain of the research costs incurred by Fairchild Industries, Inc. in a fixed-price incentive contract with …

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