r&D Articles





Comstock's magazine features Strategic Tax Solutions President Smith Miller

  • Return to Sender - Qualifying for research and development tax credits


Internal Revenue Service

  • Provides information on the computation of the R&D tax credit under Section 41 of the IRS Code
  • Provides the most recent government regulations
  • IRS: R&D Tax Credit Audit Techniques Guide


Franchise Tax Board - State of California

  • California Code Section 174 R&D Tax Credits
  • Publications and forms pertaining to California R&D Tax Credits


WebCPA Provides Tools and Resources for the Tax And Accounting Professional

  • Report Calls for Extension of R&D Tax Credit
  • Senators Introduce Legislation to Improve and Simplify the R&D Tax Credit
  • Small Businesses Want R&D Tax Credit Extended


The Information Technology & Innovation Foundation

  • Articles showing the importance of the R&D Tax Credit to businesses
  • Create Jobs by Expanding R&D Tax Credit

IRS & Tax Resources