The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.claimed are eligible for the credit. ... (iv) Group credit means the research credit (if any) allowable to a controlled group. ... During the 1983 taxable year, A had QREs, but no gross receipts; B had gross receipts, but no QREs; and C had noanbsp;...
|Title||:||Income Tax Regulations|
|Publisher||:||CCH - 2007-02-15|