The amount of the research credit that remains unused at the end of the carryforward period is allowed as a deduction under Section 196 in the year following the expiration of that period. Such deduction does not ... Start-up companies areanbsp;...
|Title||:||Strategic Business Tax Planning|
|Author||:||John E. Karayan, Charles W. Swenson|
|Publisher||:||John Wiley & Sons - 2007-01-22|