This. I'd be surprised if there were software/tech companies that didn't actively use the R&D provisions in the tax regulations.
The problem is two closely related issues, IMO... First, these rules are probably too broad/vague and easily abused. And second, it's too difficult/costly for the IRS to successfully challenge when a company does abuse these regulations.
The problem is two closely related issues, IMO... First, these rules are probably too broad/vague and easily abused. And second, it's too difficult/costly for the IRS to successfully challenge when a company does abuse these regulations.