ARTICLES AND PRESS RELEASES

Bigfoot and the California Technology Transfer Agreement ‘Physical Usefulness Test’

By Jeffery L. Morris

 In this viewpoint, Jeffery Morris discusses what he describes as a mythical physical usefulness test prescribed in a California State Board of Equalization discussion paper and draft regulations. He writes that the underpinnings of the regulations are built on an incorrect reading of Lucent Technologies Inc. v. State Board of Equalization and should be revised. Failing to do so could result in higher sales and use tax on some qualifying asset purchases.  

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Bigfoot and the California Technology Transfer Agreement ‘Physical Usefulness Test’

By Jeffery L. Morris

Misconceptions of a Federal Interest Recovery & Review

By Greg Elias and Brian Pluckhan

Frankencredit: California New Employment Credit

By Jeffery L. Morris

R&D Tax Credit = Cash for Start-Up Companies

By Philip Dottavio and Greg Elias

Significant Tax Savings Opportunity - California Sales/Use Taxes

By Greg Elias

New Internal-Use Software Regulations Have Been Finalized

By Greg Elias and Karen Papalia

Newest Court Ruling That Could Save Your Hospital Millions

By Greg Elias and Eric Rothberger

Software Companies Can Qualify for IC-DISC

By Greg Elias and Karen Papala

Claiming R&D Tax Credits for Closed Years

By Greg Elias

Is your project competitive? Cal Competes opens July 25th, 2016.

By Elaine Marr

Applying The R&D Tax Credit to Payroll Taxes

By Greg Elias and Karen Papala

Los Angeles Telecommunications Utility Users Tax Refund Application Date Extended Until May 20th

By Jeffery L. Morris

LOS ANGELES 10% TELECOM TAX REFUND SERVICES GUIDE

By Jeffery L. Morris

Los Angeles settles for $92.5 Million in Telephone Utility Users Tax-Significant Refund Opportunity for Large Los Angeles Telephone Users

By Jeffery L. Morris

California Competes Tax Credit "And the Winner is"

By Jeffery Morris and Elaine Foster Marr 11/01/15

WOTC for Companies that Hate WOTC Process

By Greg Elias 03/18/15

California Competes Credit. Gold Rush Redux?

By Jeffery L. Morris

Unclaimed R&D Benefits Is your business getting the "credits" it deserves?

By Greg Elias

Research and Development Tax Credits and Continuous Improvement

By Tax Projects Group

Recent Extension and Modification of the Research Credit Provides New Opportunities for Financial Institutions

By George Elias and Michael Krajcer

Research Tax Credit - An Often Overlooked Opportunity

By Greg Elias