R&D Tax Credit

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R&D Tax Credit

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 […]

Navigating Section 174: The Strategic Impact on Percentage-of-Completion Meth...

Impact of Section 174 Capitalization on Percentage-of-Completion Method Taxpayers Taxpayers have ...

House Concurrent Resolution 14 – What This Could Mean for the R&D Tax Credit

On February 25, 2025, the U.S. House of Representatives narrowly passed House Concurrent Resoluti...

R&D Tax Credit and Section 174: Your Questions Answered – March 2025

The R&D Tax Credit, established in 1981, allows businesses to reduce income tax liability or ...

IRS Releases Final Revised Form 6765 for Tax Year 2024

IRS Releases Final Form 6765 for 2024: Key Updates for R&D Tax Credit Filings On February 10t...

Harnessing Innovation: How Advanced Manufacturers Can Leverage R&D Tax Cr...

Introduction to Advanced Manufacturing Innovation is the lifeblood of the advanced manufacturing ...

Contract Manufacturing Organizations

The R&D Tax Credit and Contract Manufacturing Organizations

Due to the recent introduction of new procedures for taxpayers seeking a refund claim for the Res...

Complete a Section 174 Compliance Study with Leyton

Due to the recent introduction of new procedures for taxpayers seeking a refund claim for the Res...

Section 41

IRS Eases Requirements for Claiming R&D Credit: Updated Guidance on Docum...

Due to the recent introduction of new procedures for taxpayers seeking a refund claim for the Res...

the Orphan Drug Tax Credit

Harness the Power of the Orphan Drug Tax Credit with Leyton

At Leyton, we’re not just about maximizing tax incentives; we’re about fueling innovation and gro...

Form 6765

Form 6765: Credit for Increasing Research Activities

What is the Research and Development Tax Credit?  The R&D Tax Credit, officially titled ...

The R&D Shrink Back Rule

Overview: The Research and Development (“R&D”) Tax Credit is a federal incentive for companie...

Unlocking Growth: How the US R&D Tax Credit Empowers Robotics Companies

The US R&D Tax Credit has emerged as a game-changer, offering substantial benefits to fuel th...