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Research Credit

Audit Technique Guides:

May 2008 - Research Credit Claims Audit Techniques Guide (RCCATG): Credit for Increasing Research Activities § 41*
June 2005 - Revised Research Credit Audit Technique Guide
January 2005 - Research Credit Audit Techniques Guide for Aerospace Industry
April 2004 - Research Credit Audit Techniques Guide for Phamaceutical Industry

Coordinated Issues:

May 2006 - Extraordinary Expenditures of Utilities
July 2004 - Qualified Research Expenses
August 1999 - Internal Use Software
February 1999 - Qualifying Wages under Section 41 in Determining the Tax Credit for Increasing Research Activities
February 1996 - Data Processing Industry Wages of Technical Writers and the R & E Credit

Directives:

April 2007 - Research Credit Claims
August 2005 - Section 280C
April 2004 - Planning and Examination of Research Credit in a Branded Pharmaceutical Company
January 2003 - Planning and Examination of Research Credit - Generic Drugs
March 2002 - Field Directive on the Use of Statistical and Judgement Sampling in Research Field Cases
Field Directive - Use of Sampling Methodologies in Research Credit Cases

Guidelines:

Page Last Reviewed or Updated: 2013-01-22