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Practical Guide to Research and Development Tax Incentives--Federal, State, and Foreign (2nd Edition)

Practical Guide to Research and Development Tax Incentives--Federal, State, and Foreign (2nd Edition)

Author: Michael Rashkin
Publisher: CCH U.S.
ISBN: 9780808014324
Published In: July 2007
Format: Paperback , 760 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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CCH's Practical Guide to Research and Development Tax Incentives--Federal, State, and Foreign by Michael Rashkin, J.D., LL.M., provides something that has been missing in professional tax literature--authoritative, comprehensive coverage of this complex and evolving topic. This newly expanded resource is practical, easy to follow, easy to understand, and is particularly effective at clarifying and demystifying this complex subject. It provides well-written, detailed guidance on claiming the federal credit for increasing research activities and the deduction for R&D expenditures. In doing so, it explains the elements of qualified research, exclusions, computational rules, and basic research payment credits.

Historically, the IRS has been vigilant in denying R&D credits. This resource explains how to satisfy the IRS's requirements, document the credit, and defend against IRS challenges. It also examines research incentives offered by individual states and describes the R&D incentives available in the major economies of the world, offering helpful charts that show the key differences among the various countries.

Research and Development Tax Incentives is a valuable tool for people in many different roles who work with R&D tax incentives. It helps the reader navigate through uncertainties surrounding these incentives and provides information at all levels. It is instructive and practical; it is technical yet clear; and it examines the full R&D credit landscape--federal, state and international.
- 1: Introduction to R&D Tax Incentives and Their Role in the World Economy
- 2: Federal Incentives for Research and Development
- 3: the Deduction for R&D Expenditures
- 4: the Research Credit: Foundations and Eligible Expenditures
- 5: the Research Credit: Elements of Qualified Research
- 6: the Research Credit: Excluded Activities
- 7: the Incremental Research Credit: Computational Rules
- 8: the Research Credit: Payments for Basic Research
- 9: the Research Credit: Documenting the Credit and Defending Against Irs
- Challenges
- 10: State Tax Incentives for Research and Development
- 11: International Research Tax Incentives
- Appendix--Practice Tools:
- Legislative Activity Concerning the Federal Research Credit
- Audit Techniques Guide
- Regulatory Activity Under Code Sec. 41
- Summary of Internal-Use Software Examples
- Survey Form for Research Managers
- Summary of State Research Incentives
- Summary Chart of International R&D Tax Incentives
- Form 6765 and Instructions
Michael Rashkin , J.D., LL.M. is General Tax Counsel for Marvell Semiconductor, Inc. He is a recognized leader in establishing international tax structures and a leading expert in the management of corporate tax departments. He has worked with high technology companies in selecting locations for R&D design centers and in negotiating their tax incentives. In the early 1980s, Mr. Rashkin established the tax department of Apple Computer and during the same period, at Congress's request, testified about possible improvements to the research credit. He is a member of the Santa Clara Valley Chapter of Tax Executives Institute, the State Bar of New York, and the State Bar of California. He holds an LL.M. from New York University.