The U.S. IRS has announced the release of a Chief Counsel memorandum providing guidance on the required information that taxpayers must include for a valid research credit claim for refund. --- IRS sets forth required information for a valid research credit claim for refund IR-2021-203, October 15, 2021 WASHINGTON — The IRS has set forth the information that taxpayers will be required to include for a research credit claim for refund to be considered valid. Existing Treasury Regulations require that for a refund claim to be valid, it must set forth sufficient facts to apprise IRS of the basis of...