The Resource Reduced research credit election may not always be advantageous

Reduced research credit election may not always be advantageous

Label
Reduced research credit election may not always be advantageous
Title
Reduced research credit election may not always be advantageous
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors consider instances in which the section 280C(c) election for a research credit may be disadvantageous because of the base erosion and antiabuse tax (BEAT)
Citation source
In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 9 ; p. 1013-1016
http://library.link/vocab/creatorName
  • Abbey, B
  • Swanick, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • BEAT
  • R&D
  • tax credit
  • state tax
  • income tax
  • deductions
Label
Reduced research credit election may not always be advantageous
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/T/TNI/vol.97/9_1013-1016.pdf
Publication
Note
20200324

Library Locations

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      52.3736660 4.9336932
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