Audit Technique Guides:

• May 2008 - Research Credit Claims Audit Techniques Guide (RCCATG): Credit for Increasing Research Activities § 41*
• June 2005 - Revised Research Credit Audit Technique Guide
• January 2005 - Research Credit Audit Techniques Guide for Aerospace Industry
• April 2004 - Research Credit Audit Techniques Guide for Phamaceutical Industry

Coordinated Issues:

• May 2006 - Extraordinary Expenditures of Utilities
• July 2004 - Qualified Research Expenses
• August 1999 - Internal Use Software
• February 1999 - Qualifying Wages under Section 41 in Determining the Tax Credit for Increasing Research Activities
• February 1996 - Data Processing Industry Wages of Technical Writers and the R & E Credit

Directives:

• April 2007 - Research Credit Claims
• August 2005 - Section 280C
• April 2004 - Planning and Examination of Research Credit in a Branded Pharmaceutical Company
• January 2003 - Planning and Examination of Research Credit - Generic Drugs
• March 2002 - Field Directive on the Use of Statistical and Judgement Sampling in Research Field Cases
• Field Directive - Use of Sampling Methodologies in Research Credit Cases

Guidelines:

• Audit Guidelines on the Application of the Process of Experimentation Requirement for all Software
• Briefing Paper on Taxpayer Approaches to Capturing Costs for the Research Credit
• Section 41 Credit for Increasing Research Activities ("Research Credit"): Current Audit Inventory Guidelines and Claim Processing