Research Credit

Audit Technique Guides:

• May 2008 - Research Credit Claims Audit Techniques Guide (RCCATG): Credit for Increasing Research Activities § 41*
• June 2005 - Revised Research Credit Audit Technique Guide
• January 2005 - Research Credit Audit Techniques Guide for Aerospace Industry
• April 2004 - Research Credit Audit Techniques Guide for Phamaceutical Industry

Directives:

• August 2005 - Section 280C
• April 2004 - Planning and Examination of Research Credit in a Branded Pharmaceutical Company
• March 2002 - Field Directive on the Use of Statistical and Judgement Sampling in Research Field Cases
• Field Directive - Use of Sampling Methodologies in Research Credit Cases

Guidelines:

• Audit Guidelines on the Application of the Process of Experimentation Requirement for all Software