Final Regulations on QDOTs Issued (TD 10050)
Final regulations under Code Sec. 2056A have been adopted, applicable specifically to the estates of decedents that are passing property in a qualified domestic trust (QDOT) to (or for the benefit o...
CA - Research tax credit claims rejected
A taxpayer did not demonstrate that it engaged in qualified research for purposes of the California research and development tax credit.The taxpayer’s principal business activity during the tax year...