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Form 6765 Credit for Increasing Research Activities

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    Form 6765 Credit for Increasing Research Activities

    TTB 30-7. I noticed this page states this was not renewed but upon looking that IRS website form 6765, it states this credit was renewed. Back to pg 30-7 "Qualified research for purposes of the credit
    is the same as research and experimental activities eligible for amortization under IRC section 174". (later in the paragraph it says) "These expenses may also be allowable for a deduction or amortization".
    Anybody have any experience with this and if so does the IRS scrutinize this heavily? What little researched I did, it looks like a big bowl of spaghetti. Can Sch C business amend prior 2 yrs of tax returns to include form 6765 that were left out?
    Last edited by AZ-Tax; 02-12-2013, 11:21 PM.
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