000			01689nab a2200301 i 4500
003			ES-MaIEF
005			20190507131817.0
007			ta
008			190507t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_957585 _aLynch, Nicholas C.
245		0	_aInvestment opportunities in research and development _c Nicholas C. Lynch and Michael F. Lynch
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aRecent 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.
650		4	_943879 _aINVERSIONES EMPRESARIALES
650		4	_945098 _aINVESTIGACION
650		4	_942572 _aDESARROLLO TECNOLOGICO
650		4	_947460 _aIMPUESTOS
650		4	_947462 _aINCENTIVOS FISCALES
650		4	_942888 _aESTADOS UNIDOS
700			_957584 _aLynch, Michael F.
773	0		_9160196 _oOP 235/2019/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 36, n. 3, Spring 2019, p. 55-77
856			_uhttps://www.civicresearchinstitute.com/online/article_abstract.php?pid=3&iid=1375&aid=8985
942			_cART
999			_c140555 _d140555