Alternative Simplified Credit Method Now An Option for Amended Returns

On June 2nd the IRS issued temporary regulations (T.D. 9666) allowing for the election of the Alternative Simplified Credit calculation method on an a...
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Research samples that may qualify for R&D tax credits

Final Regulations R & D expenditures, treatment of material costs

The Treasury Department and IRS today released for publication in the Federal Register final regulations (T.D. 9680) that amend the definition of “r...
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The United States Transitions To A ‘First-Inventor- To-File’ Patent System

The United States has long had a “first-to-invent” patent system in which the date of invention could trump the date of filing a patent ap...
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