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 …

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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.

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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 …

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