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R&D Credit Four-Part Test
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- Evaluate alternatives
- Develop and test hypothesis
- Refine or discard the hypothesis
- Technical Risk: Failure may occur
See Internal Revenue Code 41(d)(1)(C)
Note: Internal-use computer software may be qualified research if it meets the above Four-Part Test and the additional Three-Part Test set forth in Treasury Regulation 1.41-4, paragraph (c)(6)(vii).