qAmerican Law Institute-American Bar Association Continuing Professional Educationq--P. [ii].The USDOJ attorneys argued the case as if the old discovery test still applied. The court applied the old discovery test and denied the taxpayera#39;s research tax credits. It even failed to apply the Cohan doctrine to estimate the amount of theanbsp;...
|Title||:||Research Tax Credits|
|Author||:||Kreig D. Mitchell|
|Publisher||:||ALI-ABA - 2011|