Section 41
Section 174
Qualified Research Expenses (QREs)
Four-Part Test
Permitted Purpose
Technological in Nature
Elimination of Uncertainty
Process of Experimentation
Business Component
Shrink-Back Rule
Wages
Supplies
Computer Rental
Contract Research Expenses
Cloud Computing Costs
Regular Research Credit (RRC)
Alternative Simplified Credit (ASC)
Base Amount
Fixed-Base Percentage
Average Annual Gross Receipts
Start-Up Provision
Payroll Tax Election
Qualified Small Business (QSB)
PATH Act
Tax Cuts and Jobs Act (TCJA)
Amortization of R&E
Capitalization
Mid-Year Convention
Section 280C Election
Reduced Credit
Controlled Group
Common Control
Aggregation Rules
Consistency Rule
Internal Use Software (IUS)
High Threshold of Innovation
Dual Function Software
Third-Party Subset
Commercial Availability
Significant Economic Risk
Funded Research
Financial Risk
Substantial Rights
Fixed-Price Contract
Cost-Plus Contract
Time and Materials Contract
Capped Contract
Research After Commercial Production
Adaptation
Duplication
Reverse Engineering
Routine Data Collection
Quality Control Testing
Efficiency Surveys
Management Functions
Social Sciences Exclusion
Foreign Research
Humanities Exclusion
Audit Defense
Contemporary Documentation
Nexus
Project Accounting
Credible Testimony
General Business Credit
Statistical Sampling
ASC 730 Directive
Form 6765
Form 8974
Form 3800
Amended Return
Audit Techniques Guide (ATG)
Information Document Request (IDR)
Notice of Claim Disallowance
Pilot Model
Prototype
First-in-Class
Direct Supervision
Direct Support
Qualified Services
Substantially All Rule
De Minimis Rule
Patent Safe Harbor
Incident to Development
Specified Research or Experimental Expenditures (SRE)
Research and Experimental (R&E) Expenditures
General and Administrative (G&A) Functions
Interactive Software
Hardware-Software Integration
Specially Designed Software
ERP Implementation
Clinical Trials
Patent Perfection Costs
Extraordinary Utilities
Carry forward
Carryback
Section 41(g)
Pass-Through Entity
Qualified Organization
Basic Research Payments
Energy Research Consortium
