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Proper Substantiation for the R&D Credit

机译：适当的研发信贷证明

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摘要

The Credit for Increasing Research Activities (I.R.C. para. 41, "the R&D Tax Credit") offers companies who are engaging in research and development activities the opportunity to lower their tax liability. Following proper procedures, the R&D Tax Credit can be accurately calculated and defended even without formal project accounting. As courts have held that tax credits are a matter of legislative grace, taxpayers bear the burden of proving they qualify for the R&D Tax Credit. The taxpayer claiming the R&D Tax Credit must retain substantiation records in sufficiently usable form and detail to meet the burden of proving credit eligibility.
机译：增加研究活动的抵免额（《国际税收协定》第41段，“ R＆D税收抵免”）为从事研究和开发活动的公司提供了降低其税收负担的​​机会。按照正确的程序，即使没有正式的项目核算，也可以准确地计算和捍卫研发税收抵免。由于法院认为税收抵免是一项立法宽限问题，纳税人承担着证明自己有资格获得研发税收抵免的负担。要求研发税收抵免的纳税人必须以充分可用的形式和详细信息保留证明记录，以承担证明抵免资格的负担。

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