The IRS issued CCA 201650012, which addresses the rules for internal use software (“IUS”) prior to the issuance of the final IUS regulations. The guidance considers whether a taxpayer can apply some or must apply all of the rules in the prior IUS regulations. The IRS concluded that the taxpayer can choose which regulation to […] The post IRS Says Internal Use Software Regs Apply in Total appeared first on Research Tax Credit.
Source: R&D Tax Credit
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