Recent tax law changes, including the TCJA and CARES Acts, leave many taxpayers uncertain about the future on tax credits and deductions. Although these tax law changes can create unforeseen obstacles for some, there are also previously undiscovered opportunities for many taxpayers as it relates to R&D tax credits. Through an overview of qualitative and quantitative requirements, example case studies, and a review of court cases such as United States vs. Quebe and United States vs. Populous Holdings, Inc., attendees will understand the 4-Part Test and basic exclusions, and be able to identify target-rich environments.
Learning Objectives:
· Attendees will understand the 4-Part Test and basic exclusions
· Attendees will be able to identify target-rich environments
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