Internal-Use Software

The tax credit for research and development (R&D) of internal-use software under Section 41 of the Internal Revenue Code has been renewed 16 times since its implementation in 1981. The Currently, it has not been extended beyond calendar year 2015.

16 minute readNovember 30, 2015 at 11:00 PM
By
Manuel Garcia-Linares
George L. Metcalfe, Jr.
Internal-Use Software

The tax credit for research and development (R&D) of internal-use software under Section 41 of the Internal Revenue Code has been the subject of many concerns regarding the current tax code.

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