IRS Interim Guidance and FAQs setting forth the procedure to determine whether a research credit refund claim is legally sufficient. The bottom line is that filing a research credit refund claim will cost a taxpayer more because of the documentation that must be filed.
IRS Interim Guidance and FAQs setting forth the procedure to determine whether a research credit refund claim is legally sufficient. The bottom line is that filing a research credit refund claim will cost a taxpayer more because of the documentation that must be filed.