Tag Archives: IRS Notice 2017-23

IRS, Internal Revenue Service, R&D Tax

The Service Issues New Administrative Authority Governing R&D Tax Credit Claims for Start-Up Companies

On Thursday, March 30th the Department of the Treasury (hereinafter the “Treasury Department”) and Internal Revenue Service (hereinafter the “Service”) issued interim administrative guidance in the form of IRS Notice 2017-23 clarifying how eligible start-up companies (i.e., those companies with less than $ 5 million in gross receipts and earning revenue for less than 5

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