For pharmaceutical companies that aim to improve cash flow while serving the public good, Internal Revenue Code (IRC) 170(e)(3) provides…
Tim TorresSeptember 8, 2023
The Federal tax law changes surrounding research and development (R&D) expenses (Internal Revenue Code Section 174), which became effective January…
Tim TorresJuly 18, 2023
The Corporate Transparency Act is a significant piece of legislation that aims to increase transparency and accountability among companies operating…
Tim TorresJuly 12, 2023
Recently we’ve encountered a unique situation highlighting the importance of analyzing the underlying agreements and transactions under the lens of…
Tim TorresJune 23, 2023
New Jersey Programs Promoting Investments in Life-Sciences and Technology Businesses The state of New Jersey has made its intention to…
Tim TorresJune 22, 2023
Understanding the Federal Research and Development Tax Credits Innovation is an integral part of progress and breakthrough developments in many…
Tim TorresJune 22, 2023
With a new year comes new IRS mileage guidance. Recently released IRS Notice 2022-03 outlines the mileage rates effective 1/1/2022:…
Tim TorresDecember 21, 2021
Convertible notes have recently become popularized by early-stage startups as an effective vehicle to raise capital from both a speed…
Tim TorresNovember 17, 2021
At the stroke of midnight on December 31, 2021, Internal Revenue Code Section 174, which has been a part of…
Tim TorresJanuary 19, 2021
