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Cover illustration for “Little Sandy Coal v. Commissioner Shrinking Back Doctrine”

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Little Sandy Coal v. Commissioner Shrinking Back Doctrine

Shrinking-back doctrine requires granular documentation to rescue partial R&D credits.

Theodore Balicki7 min read

    Court Decisions

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    1. Little Sandy Coal v. Commissioner Shrinking Back DoctrineShrinking-back doctrine requires granular documentation to rescue partial R&D credits.Theodore BalickiSeptember 23, 20267 min read