ARTICLES - Corporate Tax - INTERNAL-USE SOFTWARE AND THE RESEARCH CREDIT - Qualifying internal-use software for the IRC section 41 research tax credit is still out of reach for most companies, despite clarifying legislation, proposed regulations and court decisions
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|Authors:||Knight, Lee G. ; Knight, Ray A. ; Nix, Wayne E.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 188.1999, 6, p. 79-86
Knight, Ray A., (1989)
Personal Financial Planning - MUTUAL FUND REDEMPTIONS - With careful planning, CPAs can help clients control how much gain or loss they recognize on sales of mutual fund shares. The right guidance also can ensure that clients don't run afoul of other tax law provisions that might hamper their ability to deduct losses.
Knight, Lee G., (2003)
ARTICLES - Tax - SHIFTING THE BURDEN OF PROOF - Taxpayers failing to keep adequate records will bear the burden of proof if an IRS audit goes to court and also will suffer the consequences of inadequate recordkeeping under existing law
Knight, Ray A., (1999)
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