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Technical

The Orphan Drug and Research Tax Credits: The “Substantially All” Rule Logo aicpa

  Alexander Korniakov, Ph.D., CPA. David W. Pauls... |   Free |   AICPA |   01 Oct 2014 |   Tax Adviser Magazine

This article examines the methods for computing qualified wages in situations where a taxpayer conducts qualified research and clinical testing that qualify for both the research tax credit and the orphan drug credit in the same tax year.

Topics covered:
  • Management accounting: Technical: Tax strategy, planning & compliance: Taxation law, Intermediate

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