United States

Final Research Tax Credit Internal-Use Software Regulations

Wednesday October 19, 2016 2:00 PM - 3:30 PM EDT
From KPMG TaxWatch

KPMG TaxWatch

Event Overview

KPMG LLP (KPMG) is pleased to invite you to a 90-minute Webcast that will provide updates on the final research tax credit internal-use software (IUS) regulations.


Senior-level professionals from the U.S. Treasury Department, as well as KPMG’s Washington National Tax and Accounting Methods and Credit Services practices, will discuss the latest news regarding:

  • Summary of the highlights of the final regulations
  • Discussion of the evolution of the final regulations with Christopher Call, Attorney Advisor, Office of Tax Policy, U.S. Treasury Department
  • Defining software that is subject to IUS rules
  • The three-part high threshold of innovation IUS test
  • Effective dates of the final regulations
  • Technical insights regarding the final regulations
  • The process of experimentation aspects of the final regulations
  • IRS Exam insights and expectations regarding the final regulations

Edward Jankun

Managing Director and Co-leader, Research Credit Services, KPMG LLP

Michael B. Fishman

Partner, Research Credit Services, KPMG LLP

Todd Mazzeo

Managing Director, Research Credit Services, KPMG LLP

William Stoddard

Managing Director, Tax Controversy Services, KPMG LLP

Tyrone Montague

Managing Director, Research Credit Services, Washington National Tax, KPMG LLP

Jaime C. Park

Director, Tax Credits and Energy Advisory Services Group, KPMG LLP

Christopher Call

Attorney Advisor, Office of Tax Policy, U.S. Department of the Treasury