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

Get your clients ready for tax season

These year-end tax planning strategies address recent tax law changes enacted to help taxpayers deal with the pandemic, such as tax credits for sick leave and family leave and new rules for retirement plan distributions, as well as techniques for putting your clients in the best possible tax position.

RESOURCES

Keeping you informed and prepared amid the coronavirus crisis

We’re gathering the latest news stories along with relevant columns, tips, podcasts, and videos on this page, along with curated items from our archives to help with uncertainty and disruption.