R&D Tax Credit: Overview

CPE Course

The Credit for Increasing Research Activities (R&D Tax Credit) is a general business tax credit under Internal Revenue Code Section 41 for companies that incur research and development (R&D) costs in the United States.

This course provides an overview of the history of credit and its role in the modern economy. It examines the Congressional intent behind the development of the credit system and how it has evolved. The session will also explore statutory construction, its relevance to the Internal Revenue Code and Treasury Regulations sections, and the various authoritative IRS guidance and court cases that apply to credit.

Who Should Attend: This session is recommended for Accountants, CPAs, Tax Preparers, and Other Tax Professionals who want to understand everything about the recent changes to IRC 174.

Participants will learn:

  • To gain a comprehensive understanding of credit and its history.

  • To discuss the relevant Internal Revenue Code and Treasury Regulations sections that apply to credit.

  • To explain the role of statutory construction and how it applies to credit. 

To register for this session, fill out the form below and we will send you more info. In order to be awarded the full credit hour, you must be present, registering your attendance and departure on the attendance sheets at the registration desk.

Participants will earn 1.0 CPE credit

Additional Information:

  • Prerequisites: Work experience in one or more of the following industries: Accounting, Finance, and/or Tax.

  • Advanced Preparation: None

  • Program Level: Intermediate

  • Delivery Method: Group Live

  • Field of Study: Taxes

Refunds and Cancellations:  No fee will be charged for attending our CPE programs. If a program is canceled, the participant will be notified immediately. Participants will be notified via email. For more information regarding administrative policies such as complaint and refund, please contact our offices at 832-471-8393.

The LAB Business Solutions is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org.