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, Lee G., (1996)
Knight, Ray A., (1995)
ARTICLES - Succession Planning - PRESERVING THE FAMILY LEGACY - Passing a family business to the next generation requires careful planning. Until Congress decides to make the scheduled estate tax repeal permanent, CPAs must continue to encourage business owners to develop a strategy for transferring ownership to children or grandchildren. This article highlights four such strategies.
Knight, Lee G., (2002)
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