M&A Transaction

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 ac...
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Credit Refund Claims

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 rese...
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Alternative Simplified Credit

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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Final Regulations R&D Expenditures

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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Intellectual Property

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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