Research Credit Claims Audit Techniques Guide (RCCATG): Credit for increasing research activities Section 41*

This guide provides guidance on the handling and evaluation of research credit claims.
General Information
Businesses

Audit guidelines on the application of the process of experimentation for all software

Guidelines for examining the IRC Section 41 credit for increasing research activities claimed relative to software development.
General Information
Large Businesses

Exempt organizations revenue rulings (1979-1954)

Exempt organizations revenue rulings for the years 1979-1954.
General Information
Charities and Nonprofits