The U.S. IRS has announced the release of a Chief Counsel memorandum providing guidance on the required information that taxpayers must include for a valid research credit claim for refund.
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IRS sets forth required information for a valid research credit claim for refund
IR-2021-203, October 15, 2021
WASHINGTON — The IRS has set forth the information that taxpayers will be required to include for a research credit claim for refund to be considered valid. Existing Treasury Regulations …