Brennan, Circuit Judge.
This case requires us to interpret the research tax credit under Section 41 of the Internal Revenue Code. To claim the credit, a taxpayer must demonstrate, among other things, that at least 80 percent of its research activities for a business component constituted elements of a process of experimentation.
Taxpayer...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.