If the corporation made an election to increase the research credit or minimum tax credit limitations for its first tax year ending ... Allocations of bonus depreciation amounts to research credits may be revoked only with the consent of the IRS.
|Title||:||Novogradac Renewable Energy Tax Credit Handbook - 2010 Edition|
|Author||:||Michael J. Novogradac|
|Publisher||:||Novogradac & Company LLP - 2012-06-01|