Partial Events Test Business Non- Component Test 20% of qualified research expenses K-2 Sec. 42 Burden Rate Method Limited to 80% Uniform Capitalization Rules IRC 461(h) Economic Performance Internal Use Software Parents Addbacks Non-specific identification method Rev. Proc. 2000-50 Simplified Production Method Carried forward for 3 years IRC 267(a) (1) Sourcing of Sales Amortization period = 7 years $28 million 9.5 Months Wages paid to employees for any research services More than 80% of states conform Sec. 174 Net Operating Losses IRC 473 Mixed costs Sec. 448(c) Partial Events Test Business Non- Component Test 20% of qualified research expenses K-2 Sec. 42 Burden Rate Method Limited to 80% Uniform Capitalization Rules IRC 461(h) Economic Performance Internal Use Software Parents Addbacks Non-specific identification method Rev. Proc. 2000-50 Simplified Production Method Carried forward for 3 years IRC 267(a) (1) Sourcing of Sales Amortization period = 7 years $28 million 9.5 Months Wages paid to employees for any research services More than 80% of states conform Sec. 174 Net Operating Losses IRC 473 Mixed costs Sec. 448(c)
(Print)
Partial Events Test
Business Non-Component Test
20% of qualified research expenses
K-2
Sec. 42
Burden Rate Method
Limited to 80%
Uniform Capitalization Rules
IRC 461(h)
Economic Performance
Internal Use Software
Parents
Addbacks
Non-specific identification method
Rev. Proc. 2000-50
Simplified Production Method
Carried forward for 3 years
IRC 267(a)(1)
Sourcing of Sales
Amortization period = 7 years
$28 million
9.5 Months
Wages paid to employees for any research services
More than 80% of states conform
Sec. 174
Net Operating Losses
IRC 473
Mixed costs
Sec. 448(c)
