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Internal Use Software and the U.S. R&D Tax Credit: A Practical Interpretation for Businesses

Internal Use Software (IUS) remains one of the most misunderstood and frequently misapplied areas of the U.S. R&D tax credit. While many companies either exclude these activities entirely or apply overly conservative interpretations, the reality is more nuanced. The IRS framework, particularly under Treasury Regulations §1.41-4, creates both limitations and opportunities, many of which hinge […]

Internal Use Software and the U.S. R&D Tax Credit: A Practical Interpreta...

Internal Use Software (IUS) remains one of the most misunderstood and frequently misapplied areas...