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Re:Reduce your startup's payroll taxes through the new Feder... by cde-v on Tuesday June 27, 2017 @05:53PM (#14649854)
Honestly, as evidenced by the rabid response above, reading the actual regulations is the best way to understand this topic.

https://www.irs.gov/pub/irs-regs/research_credit_basic_sec41...

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