In the absence of records specifically created to document the research tax credit, taxpayers
often have to rely on estimates and an assortment of documents, interviews, and other evidence to substantiate expenditures that qualify for the research tax credits.
This article analyzes new rules regarding the audit procedures for partnerships and describes important elections partnerships may make.
To get through the rigors of tax season, CPAs depend on their tax preparation software. Here's how they rate the leading professional products.
