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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

    • 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

    • In General 

    • The Alternative Incremental Research Credit (AIRC)

    • Start-Up Companies 

    • Gross Receipts 

    • Special Rules 

      • Aggregation Rules of Section 41(f)

      • Short Years 

      • Acquisitions/Dispositions 

      • Partnership Issue 

    • Wages

    • Supplies

    • Contract Research Expenses 

    • In General 

      • The Section 174 Test

      • The Discovering Technological Information Test 

      • The Business Component Test 

      • The Process of Experimentation Test 

    • Shrink Back 

    • Exclusions

  1. Reserved

    • Coordinated Issues

    • Awareness Issues

    • Development and Presentation of Issues

    • TA Contact Information

 

:: IRS Audit Techniques

 

- Accuracy

- Aerospace Industry

- Aviation Tax

- Coal Excise Tax

- Commercial Banking

- Construction Industry

- Credit for Increasing Research

- Activities

- Cost Segregation Audit Techniques

- Guide

- Drywallers

- Executive Compensation - Fringe

- Benefits Audit Techniques Guide

- Factoring of Receivable Audit

- Techniques Guide

- Farm Hobby Losses

- Farmers Audit Techniques Guide

- Farming - Specific Income Issues

- and Farm Cooperative

- General Livestcok

- Hardwood Timber Industry

- IRC 162(m) Salary Deduction

- Limitation Audit Techniques Guide

- The Laundromat Industry

- Lawsuit Awards and Settlements

- Masonry and Concrete Industry

- New Vehicle Dealership Audit

- Technique Guide

- Nonqualified Deferred

- Compensation Audit Techniques

- Oil and Gas Industry

- Partnerships

- Passive Activity Losses

- Placer Mining

- Poultry Industry

- The Port Project

- Reforestation Industry

- Rehabilitation Tax Credit

- Retail Industry

- Scrap Metal Industry

- Shareholder Loan (ATG) 

- Split Dollar Life Insurance Audit

- Techniques Guide 

- Sports Franchises 

- Stock Based Compensation Audit

- Techniques Guide

- Swine Farm Industry 

- Tobacco Industry

- Veterinary Medicine

 

:: ARCHIVED RESOURCES

Tax Preparation
Offer In Compromise
Levy
IRS Tax Liens
IRS Tax Liens - continued
IRS Tax Liens - continued 2
Levy - continued
IRS Audits
Audit Techniques Guide
Congressional Contacts
Criminal Investigation
D.O.J Criminal Tax Manual
Tax Litigation
Penalty
Installment Agreements
Statute of Limitations
Frivolous Tax Argument
Interest Abatement
Tax Fraud
Fraud Statutes
Bankruptcy
Tax Reform Legislation
Tax Shelters
Tax Court
Trust Fund Penalty
Legislation
Innocent Spouse Relief
Important Links

 

 

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Call us for all IRS tax issues, problems and emergencies.
www.irstaxattorney.com - ab@irstaxattorney.com - (888) 712-7690 - (877) IRS-1172