TY  - SER
AU  - Ray, Richard
AU  - Lynch, Nicholas C.
TI  - Qualifying expenses for the expanded research and development credit: A closer look at the TCJA impact 
SN  - 0732-8435
U1  - BPer. 657.05   
PY  - 2019///
CY  - New York, United States of America : 
PB  - The New York State Society of Certified Public Accountants
ER  -