Research Tax Credit

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

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Month: November 2009

Rev. Rul. 58-356, 1958-2 C.B. 104

November 21, 2009research tax creditR&D Tax Credit IRS Publicationsadmin

The deduction of research and experimental expenditures in an income tax return filed for the first taxable year beginning after December 31, 1953, and ending after August 16, 1954, although such deduction is not separately shown as such in the …

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R&D Tax Credit: House Proposes One Year Extension

November 19, 2009research tax creditFederal R&D Tax Credit Newsadmin

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 …

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Court: Supply Costs Qualify for the R&D Tax Credit

November 12, 2009Federal R&D Tax Credit Newsadmin

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 …

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TG Missouri Corp. v. Comm’r, 133 T.C. No. 13 (2009)

November 12, 2009research tax creditR&D Tax Credit Court Casesadmin

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 …

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