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Your search keyword '"Internal Revenue Code (I.R.C. 41) (I.R.C. 174)"' showing total 5 results
Start Over Descriptor "Internal Revenue Code (I.R.C. 41) (I.R.C. 174)"
5 results on '"Internal Revenue Code (I.R.C. 41) (I.R.C. 174)"'

1. Defining software development costs.

Author

Bond, Katharin M. and Walker, Diana

Subjects
Tax accounting -- Laws, regulations and rules -- Methods, Amortization -- Laws, regulations and rules, Research and development tax credit -- Laws, regulations and rules, Software engineering -- Laws, regulations and rules -- Taxation, Expense deductions -- Laws, regulations and rules, Software development/engineering, Government regulation, Tax Cuts and Jobs Act of 2017, Internal Revenue Code (I.R.C. 41) (I.R.C. 174)
Abstract

The law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, eliminated the option to currently deduct research and experimental (R&E) expenditures. For tax years beginning after Dec. [...]

Published
2023

2. Interplay between sec. 174 and sec. 41 for software development activities.

Author

Silva, Justin, Zega, Ashley, and Parra, Erica

Subjects
Research and development tax credit -- Laws, regulations and rules, Software engineering -- Laws, regulations and rules -- Taxation, Software development/engineering, Government regulation, Internal Revenue Code (I.R.C. 41) (I.R.C. 174)
Abstract

The Internal Revenue Code provides a tax credit for certain expenditures related to research and development (R&D) performed in the United States. Despite the availability of the Sec. 41 R&D [...]

Published
2017

3. Navigating the R&D tax credit.

Author

Karnis, Daniel

Subjects
Research and development tax credit -- Laws, regulations and rules, Government regulation, Internal Revenue Code (I.R.C. 41) (I.R.C. 174)
Abstract

EXECUTIVE SUMMARY * The research and development credit of IRC § 41 can be a significant advantage for businesses that develop, design or improve products, techniques, software and similar activities. [...]

Published
2010

4. Qualifications for use of research tax credit modified.

Author

Becchi, Rosemary

Subjects
Software -- Research -- Laws, regulations and rules, Tax credits -- Laws, regulations and rules -- Research, Tax law -- Research, Research and development tax credit -- Laws, regulations and rules -- Research, Research institutes -- Laws, regulations and rules -- Research, Norwest Corp. (Minneapolis, Minnesota) (110 T.C. No. 34 (1998)), Government regulation, Tax law, Software quality, Internal Revenue Code (I.R.C. 41) (I.R.C. 174)
Abstract

In Norwest, 110 TC No. 34 (1998), the Tax Court has held that costs incurred in internal-use software development require a higher threshold of technological advancement and functional improvement to [...]

Published
1998

5. Eligibility of internal-use software for research credit needs clarification.

Author

Auchincloss, Louis

Subjects
Custom software -- Taxation -- Laws, regulations and rules, Corporations -- Taxation, Research and development tax credit -- Laws, regulations and rules, Expense deductions -- Laws, regulations and rules, Government regulation, Internal Revenue Code (I.R.C. 41) (I.R.C. 174)
Abstract

Prop. Regs. Sec. 1.41-4, released Dec. 31, 1996, addresses the Tax Reform Act of 1986 (TRA '86) provision on eligibility of internal-use software for the research credit. The proposed regulations [...]

Published
1997

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