Computing the research credit for consolidated groups

Sec. 41 offers a credit for increasing research activities. It is an incremental credit in that a taxpayer must have current-year qualified research expenses (QREs) that exceed a base amount in order to claim the credit. The base amount for taxpayers claiming the regular Sec. 41 credit (and neither...

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Bibliographische Detailangaben

Veröffentlicht in:	The Tax Adviser 2011-02, Vol.42 (2), p.78
1. Verfasser:	Fairbanks, Greg A
Format:	Magazinearticle
Sprache:	eng
Schlagworte:	Consolidated groups Consolidated tax returns Corporate taxes Income taxes Laws, regulations and rules Limited liability companies R&D Research & development Research and development tax credit State court decisions Tax credits Tax regulations Taxpayers
Online-Zugang:	Volltext
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