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:: Credit for Increasing Research Activities
Publication Date - June,
2005
NOTE: This guide is current
through the publication date. Since changes
may have occurred after the publication date
that would affect the accuracy of this
document, no guarantees are made concerning
the technical accuracy after the publication
date.
* Unless other wise
indicated, all section references are to the
Internal Revenue Code of 1986, as amended,
and the Treasury Regulations.
This Audit Techniques Guide
(ATG) is presented in several chapters.
These chapters can be accessed and then
printed by following the links in the Table
of Contents below. To print the entire ATG
please refer the the PDF version.
Table of Contents
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-
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Review Form
6765 - Credit for Increasing
Research Activities
-
Research Credit
Claims (Not on an Original
Income Tax Return)
-
Prepackaged
Submissions
-
Review the
Taxpayer's Research Credit
Computation Workpapers
-
Plan the Audit
Strategy
-
-
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In General
-
The Section
174 Test
-
The
Discovering Technological
Information Test
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The
Business Component Test
-
The Process
of Experimentation Test
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Shrink Back
-
Exclusions
-
-
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Reserved
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