We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...
Over an objection by the IRS, the Tax Court recently ruled in Kapur v. Commissioner[1] that it could limit discovery and permit statistical sampling of voluminous data related to a claimed research ...
If a taxpayer calculates research tax credits using an appropriate statistical sampling method on its tax return, does the taxpayer then make a prima facie case in the Tax Court by introducing ...
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