If a taxpayer calculates research tax credits using an appropriate statistical sampling method on its tax return, does the taxpayer then make a prima facie case in the Tax Court by introducing ...

Wondering how many people in the United States have a smartphone? If you poll 20 people on the street, your survey won’t be representative of the entire American population. But if you just want to ...

To claim federal income tax credits for a research project, a taxpayer must prove that the project satisfies each prong of a four-part test. In IRS Field Attorney Advisory 20212501F (June 25, 2021), ...

Julie Young is an experienced financial writer and editor. She specializes in financial analysis in capital planning and investment management. Dr. JeFreda R. Brown is a financial consultant, ...

The sisterhood method is an indirect method of estimating maternal mortality that has, in comparison with conventional direct methods, the dual advantages of ease of use in the field and smaller ...

Traditional grab sampling methods require supplementary devices such as electric pumps, batteries, charging devices, calibrators, tubing, connectors, and auxiliary equipment. The collection of whole ...

Melissa Horton is a financial literacy professional. She has 10+ years of experience in the financial services and planning industry. Robert Kelly is managing director of XTS Energy LLC, and has more ...

Agricultural soil testing is critical to determining soil’s nutrient concentration and variability across your fields. It is ideal to test your fields’ soil at least every two to three years to inform ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...