Lynch, Nicholas C.
Investment opportunities in research and development / Nicholas C. Lynch and Michael F. Lynch .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Recent tax law changes concerning research and development (R&D) expenditures favorably impact many taxpayers’ and investors’ decisions. Still, many small and medium-sized business owners are unaware that the R&D credit may benefit them. Large businesses also benefit from the elimination of the alternative minimum tax. This article discusses the history of the credit and how it is computed, the types of expenditures that qualify for the credit, and the latest statutory changes. The benefits of R&D are significant. Effective tax rates are reduced. Cash flows and market value are increased.
INVERSIONES EMPRESARIALES
INVESTIGACION
DESARROLLO TECNOLOGICO
IMPUESTOS
INCENTIVOS FISCALES
ESTADOS UNIDOS
Lynch, Michael F.
Journal of Taxation of Investments 0747-9115 v. 36, n. 3, Spring 2019, p. 55-77
Investment opportunities in research and development / Nicholas C. Lynch and Michael F. Lynch .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Recent tax law changes concerning research and development (R&D) expenditures favorably impact many taxpayers’ and investors’ decisions. Still, many small and medium-sized business owners are unaware that the R&D credit may benefit them. Large businesses also benefit from the elimination of the alternative minimum tax. This article discusses the history of the credit and how it is computed, the types of expenditures that qualify for the credit, and the latest statutory changes. The benefits of R&D are significant. Effective tax rates are reduced. Cash flows and market value are increased.
INVERSIONES EMPRESARIALES
INVESTIGACION
DESARROLLO TECNOLOGICO
IMPUESTOS
INCENTIVOS FISCALES
ESTADOS UNIDOS
Lynch, Michael F.
Journal of Taxation of Investments 0747-9115 v. 36, n. 3, Spring 2019, p. 55-77