Consider the Research Tax Credit in M&A Deals

6 Pages Posted: 18 Jul 2008

See all articles by Kreig D. Mitchell

Kreig D. Mitchell

affiliation not provided to SSRN; Empowered Tax, LLC

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)

affiliation not provided to SSRN ( email )

Empowered Tax, LLC ( email )

Houston, TX 77062
United States

HOME PAGE: http://www.irstaxtrouble.com

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