From The Desk Of Dean Zerbe

610, 2016

Dean Zerbe Quoted in Tax Notes on IUS Final Regs for R&D Tax Credit

By |October 6th, 2016|From the desk of Dean Zerbe, Uncategorized|0 Comments


Final Regulations for Internal-Use Software Light on Changes, Remain Taxpayer-Friendly

Dean Zerbe, alliantgroup’s National Managing Director and the former Senior Counsel to the U.S. Senate Finance Committee, was quoted in Tax Notes regarding the release of internal-use software final regulations for the R&D Tax Credit on October 3. In Andrew Velarde’s article “Internal-Use Software Final Regs Light on Changes,” Zerbe offers his thoughts on the final regulations, which contain very few modifications from the taxpayer-friendly IUS proposed regs of January 2015.

Last year’s proposed regulations were significant to taxpayers in that they both clarified and narrowed the definition of IUS, which has a higher standard to qualify for the R&D Tax Credit than does traditional software development. By narrowing the definition of IUS to software that is […]

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