Reinforcing the Section 41 “Process of Experimentation”: What Recent Court Cases Teach the Technical Tax Community and Why This Matters Now Recent decisions—Little Sandy Coal (7th Cir., Mar 7, 2023), Betz (Tax…
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Article by Diane Stogiannes, B.Sc., CDI.D. R&D expensing is back, and so is American innovation. On July 4, 2025, the U.S. did more than celebrate independence—it reclaimed its innovation edge….
Relying Solely on AI for Research Credit Calculation and Studies Carries Risks Artificial intelligence (AI) is appealing for handling complex processes like conducting Research tax credit studies. AI can bring…
Maximizing R&D Benefits Across Borders: How DST Advisory Group Helps Companies Succeed In today’s competitive landscape, companies that prioritize research and development (R&D) hold a distinct edge. Innovation fuels growth,…
Michigan Expands R&D Tax Credit, Boosting Incentives for Innovation In March 2024, the Michigan Senate passed legislation significantly enhancing the state’s Research and Development (R&D) Tax Credit, which had previously…
IRS Expands Fast Track Settlement Pilot Programs: New Options for Taxpayers Introduction The IRS has launched three pilot programs aimed at enhancing its Alternative Dispute Resolution (ADR) processes. These initiatives…
Navigating the Future of Section 174 Expensing, Section 41 Credit, and Tax Policy Under the New Administration As we move into 2025, tax executives and corporate tax departments must brace…
Navigating Rev. Proc. 2025-08: Key Considerations for Taxpayers on Section 174 Accounting Method Changes The IRS recently released Revenue Procedure Rev. Proc. 2025-08, which modifies Rev. Proc. 2024-23 to expand…
IRS Releases Draft Instructions for Form 6765 – Taxpayers Face Additional Compliance Burdens On December 20, 2024, the IRS released the Draft Instructions for Form 6765, Credit for Increasing Research Activities,…
Adapting to Change: Why Taxpayers Should Reconsider the ASC 730 Directive in Light of Recent Form 6765 Revisions The landscape for claiming the Research Credit under IRC Section 41 is…