IHS Chemical Week

EnviroTech :: Regulatory

Dow Takes on the IRS in R&D Tax Credit Lawsuit

10:18 AM MDT | March 27, 2012 | Kara Sissell

Dow Chemical is appealing a U.S. tax court decision rejecting the company’s claim that supplies used in certain process improvements conducted by Union Carbide in the mid 1990s are eligible for R&D tax credits. Oral arguments are scheduled for March 29 at the U.S. Court of Appeals for the Second Circuit (New York). Dow’s case, if successful, would set an important precedent for other companies seeking to establish certain activities are eligible for R&D tax credits. The credits apply to certain costs including those incurred during the...

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