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 …
United States v. Beltecno Inc. & Subs., 104 AFTR 2d 2009-5929 (WD WA 2009)
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 …
Research Inc. v. United States, 76 A.F.T.R.2d 95-5688, 95-2 USTC P 50,407 (D. Minn. 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 …