Tax considerations in R&D planning
- 1 May 1984
- journal article
- Published by Institute of Electrical and Electronics Engineers (IEEE) in IEEE Transactions on Engineering Management
- Vol. EM-31 (2) , 50-54
- https://doi.org/10.1109/tem.1984.6447565
Abstract
The new tax environment, for US R&D planners brought about by the provisions of the 1981 Economic Recovery Tax Act is examined. Some of the rudiments of tax law bearing on R&D are discussed. It is shown through examples how effective utilization of tax advantages can help corporate performance. Among tax advantages discussed are tax credits for increases in corporate R&D, and R&D limited partnerships.Keywords
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