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

PODCAST

What’s next for potential CPA licensure changes

A new model proposed by NASBA and the AICPA is designed with an eye on the future for newly licensed CPAs. The AICPA's Carl Mayes, CPA, provides background on the project and a look ahead to 2020.

VIDEO

What RPA is and how it works

Robotic process automation is like an Excel macro that can work on multiple applications, says Danielle Supkis Cheek, CPA. RPA can complete routine, repetitive tasks such as data entry, freeing up employee time from lower-level chores.