TY  - SER
AU  - Cooley, Karen M.
AU  - Pulliam, Darlene
TI  - Understanding the research and development credit : : Recent guidance from the IRS 
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  -