Acquiring Patents in an M&A Transaction – Are You Buying a Problem?

By James D. Bennett II, P.E. Today, innovative discoveries are being made at an increasingly astounding rate. This rapid pace is due to accelerated access to information resulting in a proliferation of ideas, discoveries, and new uses for technology fueled by innovation. “In the United States, the...

February 2, 2022
News , Tax Credits
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IRS Changes Position of How to Make a Valid Research Credit Refund Claims

A most recent memorandum, 20214101F, released, explains the Internal Revenue Service (The Service) receives thousands of claims each year for the research credit in the hundreds of millions of dollars. In that memorandum, The Service has documented taxpayers must now provide details about the kind...

June 4, 2018
R&D , Tax Credits
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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 amended return. The temporary regulations were also simultaneously issued as the final proposed regulations. Now taxpayers will not be forced to use th...

July 18, 2016
R&D , Tax Credits
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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 “research and experimental expenditures” under section 174 and that provide guidance on the treatment of amounts paid or incurred in connection with t...

Tax Credits

Acquiring Patents in an M&A Transaction – Are You Buying a Problem?

IRS Changes Position of How to Make a Valid Research Credit Refund Claims

Alternative Simplified Credit Method Now An Option for Amended Returns

Final Regulations R & D expenditures, treatment of material costs

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