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Base Period Short-Circuits Electrical Firm’s Research Credit, Tax Notes

January 22, 2019

Morgan Lewis partner Alex Sadler spoke with Tax Notes on the decision in United States v. Quebe, which shows that companies that want to use section 41(c)(3)(B) — known as the start-up method — must have credible evidence that they are in fact a start-up company as defined by section 41.

Read the full Tax Notes article >>