Consider the Research Tax Credit in M&A Deals

6 Pages Posted: 18 Jul 2008

Date Written: July 3, 2008

Abstract

Our tax laws include a number of provisions that attempt to prevent taxpayers from buying and selling business tax attributes. Notwithstanding these provisions, taxpayers may still buy and sell businesses with the aim of increasing their own research and development tax credits. This presents taxpayers with some unique tax planning opportunities, and potential tax pitfalls. This article describes a few of these opportunities and pitfalls.

Keywords: research tax credit, Section 41, R&D tax credit, research and experimentation

JEL Classification: H25

Suggested Citation

Mitchell, Kreig D., Consider the Research Tax Credit in M&A Deals (July 3, 2008). Available at SSRN: https://ssrn.com/abstract=1161982 or http://dx.doi.org/10.2139/ssrn.1161982

Kreig D. Mitchell (Contact Author)

Mitchell Tax Law ( email )

6671 Southwest Fwy, Ste 820D
Houston, TX 77074
United States
713-909-4906 (Phone)

HOME PAGE: http://mitchelltaxlaw.com

Kreig LLC ( email )

6671 SW FWY STE 490A
HOUSTON, TX 77074
United States

HOME PAGE: http://kreiglaw.com

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