California
R&D tax credit case law for California.
- General Motors Corp. v. Franchise Tax Board2006 · Allocation of the Research Credit Within a Unitary Group · Case No. 39 Cal.4th 773
- Appeal of Swat-Fame, Inc.2019 · Process of Experimentation Test — Apparel Design · Case No. 2020-OTA-046P
- Appeal of Electronic Data Systems Corporation & Subsidiaries2023 · Statute of Limitations for Assessments Following a Federal Research Credit Adjustment · Case No. 2023-OTA-539P
- Appeal of Novo Nordisk Inc.2024 · Fixed-Base Percentage Computation — Controlled Group Dispositions · Case No. 2024-OTA-679P
- Appeal of Pino2020 · Substantiation of Qualified Research — Agricultural Consulting · Case No. 2020-OTA-375P
- Appeal of Electronic Data Systems Corporation & Subsidiaries2023 · Regular Research Credit Substantiation and Enterprise Zone Credit Aggregation · Case No. 2023-OTA-540
- Appeal of Abramson (Abramson Teiger Architects, LLP)2024 · Substantiation of the Process of Experimentation Test — Architectural Services · Case No. 2024-OTA-636
- Appeal of Advanced American Laboratories, Inc.2026 · Qualified Research — Adoption of Existing Testing Technologies · Case No. 2026-OTA-397P
- Appeal of First Solar, Inc.2023 · California research and development credit — substantiation, audited financial statements, and the patent safe harbor · Case No. 2023-OTA-532P (OTA Case No. 21088511)