The complete index
The Index
Updated continuously
203 of 203 pieces
The R&D Tax Credit 42
- Cannabis and the research credit: why Section 280E blocks most claimsBrief · 4 min
- Stock options and RSUs as qualified research expenses: the W-2 Box 1 ruleBrief · 3 min
- AI companies and the research credit: models, training compute, and proving uncertaintyBrief · 3 min
- Section 41(f)(3): how buying or selling a business resets research credit base amountsBrief · 3 min
- The research credit and Section 174 are different regimesBrief · 3 min
- Research credit refund claims: the five-item specificity requirementBrief · 3 min
- Fintech and the research credit: the internal-use software line in payments and bankingBrief · 3 min
- Contract research: a clause-by-clause rights-and-risk checklistBrief · 3 min
- The research credit on a consolidated returnBrief · 3 min
- Medical device companies: 510(k), PMA, and the research creditBrief · 3 min
- Controlled groups and the research credit: aggregation under Section 41(f)Brief · 3 min
- Eight common R&D credit mistakes and how to fix themBrief · 3 min
- State research credits: same idea, different machinesBrief · 3 min
- Aerospace and defense contractors: FAR contract types and the funded-research screenBrief · 3 min
- Short tax years and the research credit: annualization and modified averagesBrief · 3 min
- First-year R&D credit checklist for startupsBrief · 3 min
- The Section 280C(c) election: the arithmetic at 21%Brief · 3 min
- The R&D credit in agriculture: breeding, ag-tech, and field trialsBrief · 3 min
- Gross receipts under Section 41: one term, three jobsBrief · 3 min
- The research credit for architecture and engineering firms: design phases, contracts, and the funded-research minefieldGuide · 8 min
- The R&D credit for food and beverage companies: formulation science, not flavor preferenceBrief · 3 min
- Claiming the R&D credit: the process and timeline from screen to cashGuide · 6 min
- Research credit carrybacks and carryforwards under Section 39Brief · 3 min
- Internal-use software and the high-threshold-of-innovation test: five examplesBrief · 3 min
- Switching between the ASC and the regular credit: an annual choice with one hard limitBrief · 3 min
- The research credit in partnerships and S corporations: computation, K-1 allocation, and the Section 41(g) limitationGuide · 9 min
- The research credit for biotech and pharma: from bench to Phase IIIGuide · 8 min
- Qualified services and the wage QRE: whose pay counts, and how muchBrief · 3 min
- The substantially-all rule: how 80% becomes 100% (or nothing)Brief · 3 min
- Game studios and the R&D credit: engine work qualifies, content mostly doesn'tBrief · 3 min
- The funded research exclusion: who keeps the credit on contract R&DBrief · 3 min
- The research credit for manufacturers: process work, prototypes, and pilot runsGuide · 8 min
- When software development qualifies for the research creditBrief · 3 min
- Which industries actually claim the R&D credit — and which rarely qualifyBrief · 3 min
- The R&D credit documentation playbook: what to capture, when, and whyGuide · 9 min
- Defending a research credit on examGuide · 7 min
- How to calculate the research credit: regular method and ASC, worked throughGuide · 7 min
- Form 6765's Section G: business-component reporting arrives on the original returnBrief · 3 min
- Qualified research expenses: what counts and what to keepGuide · 6 min
- The four-part test, explained with real examplesGuide · 7 min
- The payroll tax offset: how startups monetize the research creditBrief · 3 min
- What the research credit is, and why it existsGuide · 7 min
Section 174 & 174A 26
- R&D in financial services: Section 174 and the credit for banks, insurers, and asset managersBrief · 3 min
- Contract development: two parties, one project, whose Section 174 cost?Brief · 3 min
- Section 174A and startup cash planningBrief · 3 min
- State conformity to Section 174A: three patterns, one tracking problemBrief · 3 min
- Reimbursed research: who holds the Section 174 cost when someone else paysBrief · 3 min
- R&D costs on the financial statements: ASC 730 vs. the tax rulesBrief · 3 min
- Government contractors and Section 174: IR&D, direct-charge research, and the funded-research mirrorBrief · 3 min
- Abandoned research projects: when failure is deductibleBrief · 2 min
- Section 174 in consolidated groups: intercompany research, ownership of the deduction, and departing membersBrief · 3 min
- Section 481(a) and the Section 174 method changeBrief · 3 min
- Section 174 in partnerships: entity-level capitalization and what the K-1 actually showsBrief · 3 min
- Pilot models and prototypes: Section 174's reach versus Section 41 suppliesBrief · 3 min
- Website costs versus software development: where the Section 174 line ranBrief · 3 min
- The software company playbook for Section 174AGuide · 7 min
- Amend 2022–2024 or take the catch-up? The small-business Section 174 decisionBrief · 3 min
- Unamortized Section 174 balances in M&A: stock deals, asset deals, and what diligence should askBrief · 3 min
- Section 174 and NOLs: how capitalization burned loss carryforwards, and how the catch-up rebuilds themBrief · 3 min
- Cloud computing costs under Section 174: dev is SRE, prod is notBrief · 2 min
- Section 174 vs. Section 41: the deduction and the credit in five minutesBrief · 3 min
- Allocating indirect costs to SRE activities: methods that survive examGuide · 9 min
- Identifying SRE expenditures: what belongs in the Section 174 poolGuide · 6 min
- Foreign research and the 15-year rule that survivedBrief · 3 min
- Section 174 transition rules: amend, catch up in one year, or twoGuide · 7 min
- Why software development was swept into Section 174 — and what 174A changesBrief · 3 min
- Section 174A: how the new domestic R&E expensing regime worksGuide · 6 min
- Section 174 explained: from full expensing to amortization and backGuide · 8 min
Cost Segregation 45
- Recapture planning before the saleBrief · 3 min
- Cost segregation for office-to-residential conversionsBrief · 3 min
- Step-up in basis and cost segregation: depreciating inherited real estateBrief · 4 min
- When to commission a cost segregation studyBrief · 3 min
- Cost segregation for golf coursesBrief · 3 min
- Buying real estate from a related party: the depreciation rules that switch offBrief · 3 min
- Real estate professional status and the aggregation electionBrief · 3 min
- The cost segregation study, start to finishGuide · 13 min
- Cost segregation for data centersBrief · 3 min
- Cost segregation for manufacturing facilitiesBrief · 3 min
- Cost segregation for mixed-use buildings and condos: the 80 percent testBrief · 3 min
- Cost segregation for auto dealershipsBrief · 3 min
- Purchase price allocations versus cost segregation: when the contract bindsBrief · 3 min
- Cost segregation for gas stations and convenience storesBrief · 3 min
- Section 179 vs. bonus depreciation for building-adjacent propertyBrief · 3 min
- Partial disposition elections: writing off the roof you just threw awayBrief · 3 min
- Cost segregation for hotels and resortsGuide · 7 min
- Cost segregation for agricultural buildings and wineriesBrief · 3 min
- Tenant improvements: who depreciates what, and over how longBrief · 3 min
- Passive loss limits: why cost segregation deductions often sit unusableBrief · 3 min
- Cost segregation for car washesBrief · 3 min
- Cost segregation for mobile home parksBrief · 2 min
- Qualified improvement property: the 15-year life for interior build-outsBrief · 3 min
- Cost segregation for self-storage facilitiesBrief · 2 min
- One building, several incentives: coordinating cost segregation with 179D and energy creditsBrief · 3 min
- Cost segregation for grocery stores and retailBrief · 3 min
- The repair regulations meet cost segregation: expensing what you'd otherwise capitalizeBrief · 4 min
- Cost segregation for restaurantsBrief · 3 min
- The Section 163(j) real property election: trading bonus depreciation for interest deductionsGuide · 8 min
- Cost segregation for senior living facilitiesBrief · 3 min
- The short-term rental 'loophole' and cost segregation, without the sales pitchBrief · 3 min
- Cost segregation for multifamily propertiesBrief · 3 min
- Casualty events and depreciation: storms, fires, and the value of component detailBrief · 3 min
- Cost segregation and 1031 exchanges: depreciating the replacement propertyGuide · 6 min
- Cost segregation results by property type: what different buildings actually yieldGuide · 6 min
- Land improvements: the 15-year class that isn't landBrief · 3 min
- Depreciation recapture after cost segregation: the bill that comes due at saleBrief · 4 min
- Cost segregation study quality: engineered, residual, and DIY approaches comparedGuide · 8 min
- 5-, 7-, and 15-year property: concrete examples by classBrief · 3 min
- Reading a cost segregation study the way an IRS examiner wouldGuide · 7 min
- Look-back cost segregation: catching up years of depreciation on Form 3115Brief · 4 min
- When cost segregation doesn't make senseGuide · 7 min
- MACRS asset classes and recovery periods: a cost segregation referenceBrief · 3 min
- Cost segregation and bonus depreciation: why the combination does the workGuide · 7 min
- What a cost segregation study is, and why the recovery period is the whole gameGuide · 8 min
Energy Incentives 15
- After June 30, 2026: what the 179D and 45L terminations actually cut offBrief · 3 min
- Energy incentives after OBBBA: what is dead, what survives, and what is still claimableGuide · 6 min
- How homes get certified for the 45L creditBrief · 3 min
- Why the energy modeling software behind a 179D claim mattersBrief · 3 min
- What a defensible 179D or 45L certification actually requiresBrief · 3 min
- 179D allocations from tax-exempt building ownersBrief · 3 min
- The 179D alternative deduction for energy-efficient retrofitsBrief · 3 min
- Section 179D or Section 45L: which incentive fits which buildingBrief · 3 min
- Form 7205, line by lineBrief · 3 min
- Section 45L for multifamily: amounts, paths, and who claimsBrief · 3 min
- Prevailing wage and apprenticeship rules: the five-times multiplier, brieflyBrief · 3 min
- Claiming the Section 179D deduction, start to finishGuide · 7 min
- The Section 179D designer allocation: how architects and engineers claim a building they don't ownGuide · 7 min
- Section 179D explained: the energy-efficient commercial buildings deductionGuide · 7 min
- The Section 45L new energy-efficient home credit, brieflyBrief · 3 min
Fundamentals 27
- Fixing a partnership return after BBA: AARs, push-outs, and why amended returns are mostly goneBrief · 4 min
- Tax Court or refund forum: choosing where to litigate a tax disputeBrief · 4 min
- Tax incentives in M&A due diligenceBrief · 3 min
- Net operating losses now: no carryback, indefinite carryforward, and the 80% haircutBrief · 3 min
- Interest on tax overpayments: rates, start dates, and the tax on the interestBrief · 3 min
- Section 163(j) in brief: the business interest limitation and who escapes itBrief · 3 min
- Audit-ready documentation: what holds up and what does notBrief · 3 min
- The IRS Independent Office of Appeals: protests, hazards, and when to use itBrief · 3 min
- Entity choice and tax credits: where a credit is actually worth the mostBrief · 3 min
- The specialty-tax calendar: deadlines that cannot be fixed laterGuide · 6 min
- Anatomy of an IRS exam: from first letter to 30-day letterBrief · 3 min
- Estimated taxes when credits and catch-up deductions are in playBrief · 3 min
- The automatic method-change landscape: the annual list, the DCNs that matter, and the eligibility trapsBrief · 3 min
- Circular 230, explainedBrief · 3 min
- First-time penalty abatement: the relief you qualify for by having behavedBrief · 3 min
- Reasonable cause and good faith: when reliance on an adviser actually protects youBrief · 3 min
- Statutes of limitations: assessment, refunds, and why timing kills late claimsBrief · 3 min
- The general business credit: how Section 38 limits what you can actually useGuide · 6 min
- Form 4562, part by part: where depreciation actually gets reportedBrief · 3 min
- The Section 6662 accuracy-related penalty, and how specialty credits trigger itBrief · 3 min
- What outranks what: the hierarchy of tax authorityBrief · 3 min
- Amended returns versus superseding returnsBrief · 3 min
- How to read the Internal Revenue CodeBrief · 3 min
- Form 3115 and accounting method changes, brieflyBrief · 3 min
- How to choose a specialty tax providerGuide · 6 min
- Depreciation basics: MACRS from first principlesGuide · 7 min
- Tax credits versus deductions: the arithmetic, the character, and the strategyGuide · 7 min
State R&D Credits 28
- Refundable and transferable state R&D credits: where the credit becomes cashBrief · 3 min
- Colorado R&D tax credit: 3%, and only inside an enterprise zoneBrief · 3 min
- Arizona R&D tax credit: 24% headline, partial refunds for small companiesBrief · 3 min
- States without R&D credits: where the federal claim is the whole storyBrief · 4 min
- Wisconsin's R&D credit: federal math at state rates, with a partial refundBrief · 3 min
- Georgia R&D tax credit: 10% over a base ratio, payable from payroll withholdingBrief · 3 min
- Ohio R&D tax credit: 7% against the CATBrief · 3 min
- Utah's R&D credit: three components, one with no carryforwardBrief · 3 min
- Minnesota R&D tax credit: 10% then 4%, with a refundability historyBrief · 3 min
- South Carolina's R&D credit: a flat 5% on total spending, half your liability at a timeBrief · 3 min
- Texas R&D incentive: franchise-tax credit or sales-tax exemption — pick oneBrief · 3 min
- Rhode Island's R&D credit: the highest headline rate, with stringsBrief · 3 min
- Multistate R&D credit strategy: claiming across state linesGuide · 8 min
- North Carolina's R&D credit: repealed, with carryforwards still walking aroundBrief · 3 min
- Massachusetts R&D tax credit: two rates, its own mechanics, permanentBrief · 3 min
- New Mexico's technology jobs and R&D credit: partially refundable, better in the countryBrief · 3 min
- Illinois R&D tax credit: 6.5% on the incrementBrief · 3 min
- Maryland's R&D credit: an annual pool, an application, and a small-company refundBrief · 3 min
- Pennsylvania R&D tax credit: apply, get awarded, or sell itBrief · 3 min
- New Jersey R&D tax credit: the clean federal piggybackBrief · 3 min
- Louisiana's R&D credit: rates that rise as headcount fallsBrief · 3 min
- New York R&D incentives: programs, not a Section 41 analogBrief · 3 min
- Iowa's research activities credit: refundable, and among the most generousBrief · 3 min
- Indiana's research expense credit: 15% on the first million of growthBrief · 3 min
- California R&D tax credit: 15%, incremental, and foreverBrief · 3 min
- Virginia's two-tier R&D credit: a refundable minor tier and a capped major tierBrief · 3 min
- How state R&D credits differ: the eight dimensions that matterGuide · 8 min
- Connecticut's R&D credits: two computations and a cash-out for small companiesBrief · 3 min
The Docket 20
- Leon Max v. Commissioner: fashion design and the style-and-taste exclusionBrief · 3 min
- Eustace v. Commissioner: routine software development is not experimentationBrief · 3 min
- Cohan v. Commissioner: what the estimation doctrine does and does not saveBrief · 3 min
- Norwest v. Commissioner: internal-use software and the consistency ruleBrief · 3 min
- Dynetics v. United States: funding is decided contract by contractBrief · 3 min
- Scott Paper v. Commissioner: primary use, function, and dual-purpose utilitiesBrief · 3 min
- Populous Holdings v. Commissioner: fixed-fee design contracts are not fundedBrief · 3 min
- Boddie-Noell v. United States: restaurant assets as accessories to the businessBrief · 3 min
- Geosyntec Consultants v. United States: fixed-price wins, capped cost-plus losesBrief · 3 min
- Peco Foods v. Commissioner: purchase-agreement allocations bind the buyerBrief · 3 min
- Fairchild Industries v. United States: funded research turns on who bears the riskBrief · 3 min
- AmeriSouth XXXII v. Commissioner: the government's cost segregation counterattackBrief · 3 min
- Siemer Milling v. Commissioner: the documentation cautionary taleBrief · 3 min
- Hospital Corp of America v. Commissioner: the case that legitimized cost segregationBrief · 3 min
- Little Sandy Coal v. Commissioner: the substantially-all ratio has teethBrief · 3 min
- Whiteco Industries v. Commissioner: the six-factor permanency testBrief · 3 min
- Suder v. Commissioner: incremental development qualifies, excessive founder wages do notBrief · 3 min
- How cost segregation became law: the cases behind the studiesGuide · 8 min
- Union Carbide v. Commissioner: plant-scale trials and the limits of supply QREsBrief · 3 min
- The research credit case law map: every doctrine, every leading caseGuide · 10 min