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