R&D Tax Library
27 articles
IRS Audit Technique Guide
IRS Audit Technique Guide: Aerospace Industry
IRS Audit Technique Guide: Pharmaceutical Industry
Cohan v Commissioner (1930)
Fudim v. Commissioner (1994)
Fairchild v. United States (1995)
Lockheed Martin v. United States (2000)
Eustace v. Commissioner (2002)
Deere & Co. v. Commissioner (2009)
TG Missouri v. Commissioner (2009)
United States v. McFerrin (2009)
FedEx v. United States (2009)
Procter & Gamble v. United States (2010)
Bayer v. United States (2012)
United States v. Davenport (2012)
Union Carbide v. Commissioner (2012)
Basim Shami and Rania Ardah v. Commissioner (2014)
Trinity Industries v. United States (2014)
Suder v. Commissioner (2014)
Geosyntec Consultants, Inc. v. United States (2015)
Dynetics Inc. and Subsidiaries v. United States (2015)
Siemer Milling Company v. Comm. (2019)
The P.A.T.H. Act
The T.C.J.A.
Chief Counsel Advice Memo: 20214101F
Employee Retention Credit (ERC)
Section 174 Expense Amortization