Honestly, as evidenced by the rabid response above, reading the actual regulations is the best way to understand this topic. https://www.irs.gov/pub/irs-regs/r

Honestly, as evidenced by the rabid response above, reading the actual regulations is the best way to understand this topic. https://www.irs.gov/pub/irs-regs/research_credit_basic_sec41.pdf https://www.irs.gov/pub/irs-regs/research_credit_basic_sec41...