The Resource Research and development expenditures, Kendall B. Fox [and others] ; of an earlier version by Bruce A. Cohen, Paul W. Oosterhuis, John S. Stanton

Research and development expenditures, Kendall B. Fox [and others] ; of an earlier version by Bruce A. Cohen, Paul W. Oosterhuis, John S. Stanton

Label
Research and development expenditures
Title
Research and development expenditures
Statement of responsibility
Kendall B. Fox [and others] ; of an earlier version by Bruce A. Cohen, Paul W. Oosterhuis, John S. Stanton
Contributor
Publisher
Subject
Genre
Language
eng
Summary
"Congress has enacted two important incentives for a business to invest in research activities in the United States: the ability to elect to deduct such expenditures currently and the ability to claim a credit for increasing research expenditures. Tax Management Portfolio, Research and Development Expenditures, No. 556-2nd, analyzes each of these incentive provisions."
Member of
Cataloging source
BNA
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 556-2nd ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
Series statement
U.S. income portfolios
Series volume
556-2nd
Label
Research and development expenditures, Kendall B. Fox [and others] ; of an earlier version by Bruce A. Cohen, Paul W. Oosterhuis, John S. Stanton
Instantiates
Publication
Copyright
Note
  • Published: Washington, D.C., 2004-2007
  • Title from title screen (viewed June 6, 2012)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Working papers
  • Detailed analysis. Legislative history and overview
  • Nature of eligible research expenditures
  • Types of research related expenditures qualifying for the [section] 174 R and D deduction and [section] 41 R and D credit
  • Trade or business requirement under [section] 174 R and D deduction and the [section] 41 R and D credit
  • Accounting for [section] 174 deduction
  • R and D credit computational rules
  • The
  • Basic research credit
Control code
60342678
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60342678
System details
Mode of access: World Wide Web
Label
Research and development expenditures, Kendall B. Fox [and others] ; of an earlier version by Bruce A. Cohen, Paul W. Oosterhuis, John S. Stanton
Publication
Copyright
Note
  • Published: Washington, D.C., 2004-2007
  • Title from title screen (viewed June 6, 2012)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Working papers
  • Detailed analysis. Legislative history and overview
  • Nature of eligible research expenditures
  • Types of research related expenditures qualifying for the [section] 174 R and D deduction and [section] 41 R and D credit
  • Trade or business requirement under [section] 174 R and D deduction and the [section] 41 R and D credit
  • Accounting for [section] 174 deduction
  • R and D credit computational rules
  • The
  • Basic research credit
Control code
60342678
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60342678
System details
Mode of access: World Wide Web

Library Locations

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