Investment opportunities in research and development Nicholas C. Lynch and Michael F. Lynch
By: Lynch, Nicholas C
.
Contributor(s): Lynch, Michael F.
Material type: 
ArticlePublisher: 2019Subject(s): INVERSIONES EMPRESARIALES | INVESTIGACION | DESARROLLO TECNOLOGICO | IMPUESTOS | INCENTIVOS FISCALES | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Journal of Taxation of Investments v. 36, n. 3, Spring 2019, p. 55-77Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2019/3-3 (Browse shelf) | Available | OP 235/2019/3-3 |
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.
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