News: funded R&D
Funded R&D – Rights – Tangel Case R&D Tax Credits
In a recent Tax Court case, Tangel v. Commissioner, T.C. Memo. 2021-1 (Jan 2021), the Tax Court concluded that the taxpayer who claimed the R&D tax credit did not retain substantial rights and thus the R&D work was ‘funded’ and …
Tagged commissioner, contract, funded, funded R&D, funded research, IRS, R&D Tax Credit, research credit, Tangel, tax court
Funded Research R&D Tax Credit – Dynetics, Inc. v. United States New Case on Risk and Rights
A new decision from the Court of Federal Claims in Dynetics v. United States asks the question what type of research is considered funded research for the R&D tax credit.
Funded R&D – Taxpayer Wins Geosyntec Motion on R&D Credits
In another recent R&D tax credit case, upon motion, the U.S. District Court for the Southern District of Florida reviewed the important aspects of ‘funded R&D’ and determining which party obtains the R&D tax credit. The R&D credit is determined …
Tagged cost plus, fairchild, fixed price, funded R&D, geosyntec, R&D credit, R&D Tax Credit, risk
