The American Institute of CPAs has recommended to the IRS that taxpayers making an accounting method change for mischaracterized research and experimental expenditures under Code Section 174 should ...
Taxpayers who are adopting the rules for sales-based royalties and vendor allowances under Sec. 263A and Sec. 471 provided in T.D. 9652 were given new procedures for obtaining automatic consent to ...
Researchers at the Technical University of Munich (TUM) have developed a method for diagnosing urinary tract infections that significantly accelerates antibiotic resistance testing in urine. Because ...
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