GOAT.tax

In 2004, the IRS released <a href="https://www.irs.gov/businesses/pharmaceutical-industry-research-credit-audit-guidelines-revised-4-30-04" rel="nofollow noopener noreferrer" target="_blank">Audit Guidelines for the Pharmaceutical Industry</a>. Please feel free to download the PDF for your reference.

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IRS Audit Technique Guide: Pharmaceutical Industry

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