Tag Archives: R&d

According to a survey released June 18, 2008 by the National Association of Manufacturers (NAM), The Manufacturing Institute, the Canadian Manufacturers and Exporters (CME) and Deloitte, the largest number of North American companies (44 percent) say they intend to expand production in the United States over the next three years. And 57 percent of U.S. manufacturers say they will become more globally competitive over the next five years across the supply chain from sales, marketing and customer service to engineering and information technology.

Nearly 80 percent of respondents identified tax cuts for manufacturers as the key factor promoting innovation and research & development (R&D).

The survey, Made in North America, reflects the views of 321 top-tier executives in a broad range of North American manufacturing companies of all sizes.  The majority of companies represented in the survey (45 percent) are based in the U.S.


Research Claims Audit Techniques Guide: Credit for Increasing Research Activities Section 41

May 2008, IRS released the Research Claims Audit Techniques Guide (“RCCATG”) for practitioners of what to expect on an audit. Additionally, though the research credit has not been extended, many leading authorities expect that it will be extended. This guide issued by the Large and Mid Size Business Division (LMSB-04-0508-030) shows how the IRS will scrutinize research credit refund claims (RC claims), which have been designated a Tier I Issue meaning they are of high strategic importance to LMSB and have significant impact on one or more industries. Read More →

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