Insights

TCC Tax Alert - Final Interal Use Software Regulations Issued

On October 3, 2016, the Treasury and the IRS released final regulations (T.D. 9786) providing guidance on software development for purposes of claiming the section 41 research credit.… Read More


TCC Tax Alert - Changes to IRS Pre-Filing Agreement Process

Changes to IRS Pre-Filing Agreement Process… Read More


Planning opportunities for pharma start ups - orphan drug credit vs. payroll tax offset

TDue to recently enacted legislation, startup pharmaceutical companies with orphan drug designations will face a new, rare decision… Read More


Payroll Tax Offset by R&D Credit

The R&D tax credit has benefited many companies since first enacted as a temporary incentive in 1981. … Read More


Florida Revises R&D Credit Program & Improves Application Process

The Florida Legislature made significant changes to the state’s R&D credit program in 2015 with the passage of H.B. 33a… Read More


Plastics and the R&D Tax Credit

The plastics and rubber industry may not be maximizing their R&D credit opportunities… Read More


Safely Passing Through the R&D Credit

Seven pitfalls and pathways for S-Corporations claiming the Research & Development tax credit...Read More


Why R&D Tax Credit Audits Go Badly

What taxpayers can do to mitigate risk… Read More


New IUS Regs and the R&D Tax Credit

Changes that expand and clarify activities claimed under the Research & Development Tax Credit… Read More


Changes in IRS Exam and Appeals Procedures

Impact on R&D Tax Credits….Read More


R&D Expenditures 2014 Final Prototype Regulations

I.R.C. Section 174 explained… Read More


2015 Proposed Regulations: Internal Use Software

I.R.C. Section 41 explained… Read More


Contract Funding Case Study

How and when contract-funded work may qualify for R&D credits … Read More


Allocation of a Controlled Group’s Research Credit to Its Member Entities

The controlled group provisions were first added to the Internal Revenue Code in 1964 to provide tax incentives for small businesses operating as corporate entities … Read More


Controlled Groups Presentation

Learn More