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Audit Techniques Guide: Credit for Increasing Research ...

Ike hare rintAudit Techniques Guide: Credit forIncreasing Research activities ( Research Tax Credit )IRC 41* - Table of ContentsPublication Date - June, 2005 NOTE: This guide is current through the publication date. Since changes may have occurred afterthe publication date that would affect the accuracy of this document, no guarantees are madeconcerning the technical accuracy after the publication date.* Unless other wise indicated, all section references are to the Internal Revenue Code of 1986, asamended, and the Treasury Audit Techniques Guide (ATG) is presented in several chapters.

ike har e rint Audit Techniques Guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC §41* - Introduction Publication Date - June, 2005

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