Continuing uncertainty on research credit definition of "gross receipts"

The definition of "gross receipts" for Sec. 41 research credit purposes in the affiliated group context remains uncertain. This definition is important in calculating a taxpayer's "base amount," to which current-year qualified research expenditures are compared in computing...

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Veröffentlicht in:	The Tax Adviser 2004-07, Vol.35 (7), p.407
Hauptverfasser:	Wiles, Dan, Perez, Ruth
Format:	Magazinearticle
Sprache:	eng
Schlagworte:	Basis (Taxation) Corporate tax planning Foreign subsidiaries Internal Revenue Code Laws, regulations and rules Proposals Research & development expenditures Research and development tax credit Section 41 Tax credits Tax regulations Taxpayers
Online-Zugang:	Volltext
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