Internal-Use Software Case Law Seems Set

BY JACK NORMAN

I enjoyed the authors’ discussion of the issues and the judicial and administrative pronouncements cited in “Internal-Use Software and the Research Credit” ( JofA , Dec.99, page 79). However, the authors might also have noted that the U.S. Supreme Court did not grant certiorari in the United Stationers case (June 21, 1999). The Seventh Circuit had previously upheld the district court. Therefore, the case law, for the time being, seems settled and congruent with the regulations.

Jack Norman
Arlington, Virginia

SPONSORED REPORT

Keeping client information safe in an age of scams and security threats

A look at the Dirty Dozen tax scams and ways to protect taxpayer information.

TAX PRACTICE CORNER

More R&D tax help

"Can I use the R&D credit?" PATH Act enhancements make the credit more attractive to a wider range of taxpayers.

QUIZ

Learn to choose between ‘who’ and ‘whom’

Writers can stumble over who and whom (or whoever and whomever). If you write for business, this quiz can help make your copy above reproach.