200700189‑C

Taxpayer not allowed research and development credit, under A.R.S. 43-1168, where the Taxpayer relies on unsubstantiated estimates of research expenditures from an acquired company in years preceding the acquisition of such company to calculate the credit.

Decision Date: 
2009-02-09 00:00:00
Tags: 
Director
PDF File: 
PDF icon DECISIONS_CORP_2008_200700189-c.pdf
Category: 
Corporate Tax