IRS Says Internal Use Software Regs Apply in Total

The IRS issued CCA 201650012, which addresses the rules for internal use software (“IUS”) prior to the issuance of the final IUS regulations. The guidance considers whether a taxpayer can apply some or must apply all of the rules in the prior IUS regulations. The IRS concluded that the taxpayer can choose which regulation to […] The post IRS Says Internal Use Software Regs Apply in Total appeared first on Research Tax Credit.
Source: R&D Tax Credit

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