The intent of this document is to provide guidelines for examining software development activities by identifying categories of software development that are at a low risk, moderate risk, and high risk of not constituting qualified research under I.R.C. § 41(d). Thus, these guidelines can aid in risk analysis and can help focus limited audit resources by ranking software development activities at lowest to highest risk of not constituting qualified research.
Audit Support
1.0 – R&D Credit Legislation
2.0 – R&D Credit Regulations
3.0 – R&D Credit Statutes
4.0 – R&D Credit Case Law
5.0 – R&D Credit Audits
6.0 – R&D Credit Commentary
Register here if you want automatic updates on R&D Tax Credit Law. Armor will email you whenever there is a significant change in the legislation, regulations, statues or case law pertaining to the R&D Credit:
Register here if you want automatic updates on R&D Tax Credit Law. Armor will email you whenever there is a significant change in the legislation, regulations, statues or case law pertaining to the R&D Credit:
