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Since its inception as part of the 1981 Tax Act, the research and development tax credit under IRC Sec. 41 has expired and been reinstated many times. The credit lapsed as of December 31, 2011, but is expected to be reinstated again in some form. Treasury...

In this Emerging Issue Analysis, Kenneth R. Appleby and Marvin Petry analyze "qualified research" issues under IRC Section 174 and IRC Section 41 . An open issue exists as to what is meant by the term "held for sale." Does this apply...

Since its inception as part of the 1981 Tax Act, the research and development tax credit under IRC Sec. 41 has expired and been reinstated many times. The credit lapsed as of December 31, 2011, but is expected to be reinstated again in some form. Treasury...

Since its inception as part of the 1981 Tax Act, the research and development tax credit under IRC Sec. 41 has expired and been reinstated many times. The credit lapsed as of December 31, 2011, but is expected to be reinstated again in some form. Treasury...