Research Credit
Audit Technique Guides:
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June 2005 - Revised Research Credit Audit Technique Guide
Coordinated Issues:
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May 2006 - Extraordinary Expenditures of Utilities
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July 2004 - Qualified Research Expenses
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August 1999 - Internal Use Software
Directives:
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April 2007 - Research Credit Claims
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August 2005 - Section 280C
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January 2003 - Planning and Examination of Research Credit - Generic Drugs
Guidelines:
Page Last Reviewed or Updated: 2013-01-22