Category: R&D

On September 10, 2020 the Commissioner, Large Business and International Division (LB&I) of the IRS issued a Directive which revises and clarifies the Directive dated September 11, 2017.  Both Directives…

Siemer Milling and Suder: Two court cases provide guidance on substantiation and the PoE requirement under IRC §41 When I was at the Service and leading the R&E Credit Program,…