The latest in a series of recent research credit cases, the Northern District of Texas issued an opinion on relating to the research credit for developing certain types of ships by Trinity Marine Group.

IRS Commissioner Douglas Shulman announced that for certain corporations and other business taxpayers the IRS will start requiring that taxpayers disclose their uncertain tax positions.

The U.S. Tax Court issued a decision November 12, 2009 that found TG Missouri (“TG”), an automotive parts manufacturer, properly included in research expenses, supply expenses related to production molds produced by a third party, in possession of TG, but sold to customers.

The U.S. Tax Court issued a memorandum decision March 10 that found two of the five Union Carbide projects for which the company sought additional research credits under Section 41 of the Internal Revenue Code constituted qualified research.