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Folly Beach Library
Closed
Phone: (843) 588-2001
Edgar Allan Poe/Sullivan's Island Library
Closed for renovations
Phone: (843) 883-3914
West Ashley Library
Closed
Phone: (843) 766-6635
Wando Mount Pleasant Library
Closed
Phone: (843) 805-6888
Village Library
Closed
Phone: (843) 884-9741
St. Paul's/Hollywood Library
Closed
Phone: (843) 889-3300
Otranto Road Library
Closed
Phone: (843) 572-4094
Mt. Pleasant Library
Closed
Phone: (843) 849-6161
McClellanville Library
Closed
Phone: (843) 887-3699
Keith Summey North Charleston Library
Closed
Phone: (843) 744-2489
John's Island Library
Closed
Phone: (843) 559-1945
Hurd/St. Andrews Library
Closed
Phone: (843) 766-2546
Miss Jane's Building (Edisto Library Temporary Location)
Closed
Phone: (843) 869-2355
Dorchester Road Library
Closed
Phone: (843) 552-6466
John L. Dart Library
Closed
Phone: (843) 722-7550
Baxter-Patrick James Island
Closed
Phone: (843) 795-6679
Main Library
2 p.m. – 5 p.m.
Phone: (843) 805-6930
Bees Ferry West Ashley Library
Closed
Phone: (843) 805-6892
Mobile Library
Closed
Phone: (843) 805-6909
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![loading](/sites/all/modules/hf_eds/images/loading.gif)
No RESEARCH AND DEVELOPMENT TAX CREDIT FOR COMMERCIAL SOFTWARE DEVELOPERS: TAX AND ACCOUNTING SOFTWARE CORP. v. UNITED STATES.
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![loading](/sites/all/modules/hf_eds/images/loading.gif)
- Author(s): O'Connell, Sara J.
- Source:
Tax Lawyer; Fall2003, Vol. 57 Issue 1, p273-282, 10p- Subject Terms:
- Source:
- Additional Information
- Subject Terms:
- Subject Terms:
- Abstract: Software developers attempting to claim a tax credit for research and development expenditures will face great difficulties due to a decision by the U.S. Court of Appeals for the Tenth Circuit. In Tax and Accounting Software Corp. v. United States, the court offered new guidelines for applying the discovery and process of experimentation requirements of the section 41 research and development tax credit. The court held that the plain meaning of the discovery test is that the taxpayer must show that he discovered new information and that information must be separate from the product that is actually developed.
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