1. Section 41
  2. Section 174
  3. Qualified Research Expenses (QREs)
  4. Four-Part Test
  5. Permitted Purpose
  6. Technological in Nature
  7. Elimination of Uncertainty
  8. Process of Experimentation
  9. Business Component
  10. Shrink-Back Rule
  11. Wages
  12. Supplies
  13. Computer Rental
  14. Contract Research Expenses
  15. Cloud Computing Costs
  16. Regular Research Credit (RRC)
  17. Alternative Simplified Credit (ASC)
  18. Base Amount
  19. Fixed-Base Percentage
  20. Average Annual Gross Receipts
  21. Start-Up Provision
  22. Payroll Tax Election
  23. Qualified Small Business (QSB)
  24. PATH Act
  25. Tax Cuts and Jobs Act (TCJA)
  26. Amortization of R&E
  27. Capitalization
  28. Mid-Year Convention
  29. Section 280C Election
  30. Reduced Credit
  31. Controlled Group
  32. Common Control
  33. Aggregation Rules
  34. Consistency Rule
  35. Internal Use Software (IUS)
  36. High Threshold of Innovation
  37. Dual Function Software
  38. Third-Party Subset
  39. Commercial Availability
  40. Significant Economic Risk
  41. Funded Research
  42. Financial Risk
  43. Substantial Rights
  44. Fixed-Price Contract
  45. Cost-Plus Contract
  46. Time and Materials Contract
  47. Capped Contract
  48. Research After Commercial Production
  49. Adaptation
  50. Duplication
  51. Reverse Engineering
  52. Routine Data Collection
  53. Quality Control Testing
  54. Efficiency Surveys
  55. Management Functions
  56. Social Sciences Exclusion
  57. Foreign Research
  58. Humanities Exclusion
  59. Audit Defense
  60. Contemporaneous Documentation
  61. Nexus
  62. Project Accounting
  63. Credible Testimony
  64. General Business Credit
  65. Statistical Sampling
  66. ASC 730 Directive
  67. Form 6765
  68. Form 8974
  69. Form 3800
  70. Amended Return
  71. Audit Techniques Guide (ATG)
  72. Information Document Request (IDR)
  73. Notice of Claim Disallowance
  74. Pilot Model
  75. Prototype
  76. First-in-Class
  77. Direct Supervision
  78. Direct Support
  79. Qualified Services
  80. Substantially All Rule
  81. De Minimis Rule
  82. Patent Safe Harbor
  83. Incident to Development
  84. Specified Research or Experimental Expenditures (SRE)
  85. Research and Experimental (R&E) Expenditures
  86. General and Administrative (G&A) Functions
  87. Interactive Software
  88. Hardware-Software Integration
  89. Specially Designed Software
  90. ERP Implementation
  91. Clinical Trials
  92. Patent Perfection Costs
  93. Extraordinary Utilities
  94. Carry forward
  95. Carryback
  96. Section 41(g)
  97. Pass-Through Entity
  98. Qualified Organization
  99. Basic Research Payments
  100. Energy Research Consortium