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IRS Issues Chief Counsel Advice on Section 199 Deduction

IRS Issues Chief Counsel Advice on Section 199 Deduction

The IRS released a Chief Counsel Advice (CCA) memo on 3/29/13 on whether a publisher of books can claim a Section 199 domestic production deduction for its activities of producing books. However, the IRS segregated the activities into all activities up to the printing...

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New Florida R&D Tax Credit Enacted

New Florida R&D Tax Credit Enacted

Florida enacted a Research and Development (R&D) tax credit for tax years beginning on or after January 1, 2012 for qualified business enterprises with qualified research expenses in the state of Florida.  The Florida R&D credit is generally 10% of the...

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Georgia R&D Credit Update

Georgia R&D Credit Update

Many Georgia companies have previously not been able to take advantage of the Georgia R&D tax credit either because they were in net operating losses or maximized the ability to use other Georgia tax credits.   The Georgia R&D credit is the last credit that...

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