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Software ATG – Summary of Recommended Audit Procedures

To assist in focusing upon those software development activities at greatest risk of not constituting qualified research under I.R.C. § 41(d), activities are identified, analyzed, and rated as “high risk”, “moderate risk”, or “low risk”. For the purpose of these guidelines, risk is defined as follows:

  • High risk means that these activities usually fail to constitute qualified research under I.R.C. § 41(d).
  • Moderate risk means that these activities often fail to constitute qualified research under I.R.C. § 41(d).
  • Low risk means that these activities rarely fail to constitute qualified research under I.R.C. § 41(d).

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