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IRS sets forth required information for a valid research credit claim for refund | Internal Revenue Service
https://www.irs.gov/newsroom/irs-sets-forth-required-information-for-a-valid-research-credit-claim-for-refund
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IR-2021-203, October 15, 2021 — 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.
