TY  - SER
AU  - Billings,B.  Anthony 
AU  - Houston, Melvin
TI  - An update or company-financed research and development credits
T2  - The CPA Journal
SN  - 0732-8435
U1  - BPer.  657.05 
PY  - 2013///
CY  - --New York.
PB  - The New York State Society of Certified Public Accountants, 
KW  - Business - Research
KW  - Taxation
ER  -