Table of Contents

R&D Credit Legal Database

• Audit Support
  • 1.0 – R&D Credit Legislation
    • GEN 2: 2001 – 2008
    • GEN 1: 1981 – 2001
      • Revenue Reconciliation Act of 1989
    • GEN 3: 2008 – Present
      • Small Business Jobs Act of 2010
      • Job Creation Act of 2010
  • 2.0 – R&D Credit Regulations
    • 2.1 – 26 CFR 1.41
      • 1.41-1 Credit Overview
      • 1.41-2 QREs Defined
      • 1.41-3 Base Amount
      • 1.41-4 Qualified Research Defined
      • 1.41-4A Qualified Research Before 1/1/86
      • 1.41-6 Controlled Groups
      • 1.41-7 Special Rules
      • 1.41-8 AIRC – Before 12/31/08
      • 1.41-9 Alternative Simplified Credit
    • 2.2 – 26 CFR 1.174
      • 1.174-1 Research Expenditures Overview
      • 1.174-2 Research Expenditures Defined
      • 1.174-3 Treatment as Expenses
      • 1.174–4 Treatment as Deferred Expenses
    • 2.3 – Treasury Decisions
      • TD 8562 – Revised 1.174-2
      • TD 8930 – GEN 2 of the R&D Credit
        • Summary
        • Background
        • Explanation of Provisions
        • Effective Dates
        • Special Analyses
        • Drafting Information
        • Adoption of Amendments to the Regs
      • TD 9104 – Changes to IRC 41(d)
        • Background
        • Explanation of Provisions
        • Effective Date
        • Special Analyses
        • Drafting Info
        • List of Subjects
      • TD 9205 – Controlled Groups TEMP
        • Summary
        • Background
        • Explanation of Provisions
        • Effective Date
        • Special Analyses
        • Drafting Info
        • Adoption of Amendments to the Regs
      • TD 9296 – Controlled Groups FINAL
        • Background
        • Explanation of Provisions
        • Effective Date
        • Special Analyses
        • Drafting Info
        • Adoption of Amendments to the Regs
      • TD 9401 – ASC Calc TEMP
        • Summary
        • Background
        • Explanation of Provisions
        • Effective Date
        • Special Analyses
        • Drafting Info
        • Amendments to the Regs
      • TD 9528 – ASC Calc FINAL
        • Summary
        • Background
        • Explanation of Changes
        • Special Analyses
        • Drafting Info
        • Adoption of Amendments to the Regs
      • TD 9539 – 280C Election
        • Summary
        • Background
        • Explanation and Summary of Comments
        • Special Analyses
        • Drafting Info
        • Adoption of Amendments to the Regs
    • 2.4 – Proposed Rulemaking
      • 1998 Proposed Regs
      • 2000 Proposed Regs
      • 2001 Proposed Regs
      • 2003 Proposed Regs
      • 2005 Regulations
      • Internal Use Software – Proposed Rulemaking
      • Notice 2001–19: Comments on regs
      • Notice of Proposed Rules & Public Hearing
  • 3.0 – R&D Credit Statutes
    • 3.1 – IRC Section 41
      • 41(a) – General rule
      • 41(b) – Qualified Research Expenses
      • 41(c) – Base amount
      • 41(d) – Qualified research defined
      • 41(e) – Basic research payments
      • 41(f) – Special rules
      • 41(g) – Pass-thru of credit
      • 41(h) – Termination
    • 3.2 – IRC Section 174
      • 174(a) – Treatment as expenses
      • 174(b) – Amortization of certain expenditures
      • 174(c) – Land and other property
      • 174(d) – Exploration expenditures
      • 174(e) – Only reasonable expenditures eligible
      • 174(f) – Cross references
  • 4.0 – R&D Credit Case Law
    • Bayer
    • Cohan
      • Estimating Legitimate Expenses
    • Eustace
    • FedEx
    • Fudim
      • Memo Findings of Fact and Opinion
      • Findings of Fact
      • Opinion
    • McFerrin
    • McFerrin: Appealed
      • Facts and Proceedings
      • Applicable Law
      • Discussion
      • Conclusion
    • Mendez
    • Nguyen
    • Norwest
    • Procter & Gamble
    • Research Inc
      • Introduction
      • Background
      • Discussion
      • Conclusion
    • Saykally
    • Shami and Ardah
    • Tax & Accounting Software
    • TG Missouri
      • Opinion
      • Background
      • Discussion
      • Conclusion
    • Trinity
      • Introduction
    • Tyson Foods
    • Union Carbide
    • United Stationers
  • 5.0 – R&D Credit Audits
    • 5.1 – IRS Tier I Issue
      • Tier I Issue – what does that mean?
      • Industry Director Directive #1
      • Industry Director Directive #2
      • The Mandatory IDR
      • Statistical Sampling Guidelines
    • 5.2 – IRS Audit Technique Guides
      • Aerospace ATG
      • Software ATG
        • Introduction
        • Summary of Recommended Audit Procedures
        • The Law
        • Software Development – Overview
        • Software Development – Common Activities
        • Processes of Experimentation in Software Development
        • Software Development Risk Categories
        • Conclusion
      • Pharmaceutical ATG
      • R&D Tax Credit ATG – June 2005
      • R&D Tax Credit ATG – May 2008
    • 5.3 – IRS Guidance Documents
      • Coordinated Issue Papers
        • Extraordinary Expenditures for Utilities
        • IRS Uniform Issue List
      • Internal Revenue Bulletins
        • Circular 230
        • Schedule M-3 News
  • 6.0 – R&D Credit Commentary
    • 6.1 – Armor Published Articles
      • R&D Tax Credit Article 01
      • R&D Tax Credit Article 02
      • R&D Tax Credit Article 03
      • R&D Tax Credit Article 04
      • R&D Tax Credit Article 05
    • 6.2 – Notes from the Field
      • Experimental Research Defined
      • The most appropriate 3-year look-back approach
      • Substantially All and the Shrink-Back Rule
      • How does the US R&D Credit stack up internationally?
      • Treas Dept Rpt – Benefits of R&D Credit