Resources
Tax Legislation
IRC Tax Law Cornell Section 41
U.S. Treasury Regulations CFR 1.41
Tax Code for 174
New York State Life Science Credit
Audit Technique Guides
Original Returns Audit Technique Guide – June 2005
Amended Returns Audit Technique Guide – May 2008
Software Audit Technique Guide – March 2010
Aerospace Audit Technique Guide – January 2005
Pharmaceutical Audit Technique Guide – April 2004
Regulations for 174
IRS Guidance for Inflation Reduction Act
Final Regulations Section 48 - Investment Tax Credit
Final Regulations Section 48E - Clean Energy Investment Tax Credit
Final Regulations Section 6417 - Elective Pay
Final Regulations TD 9998 - Prevailing Wage and Apprenticeship
IRS Notice 2023-29 - Energy Community
IRS Notice 2023-28 - Domestic Content
Proposed Regulations - Section 30C - Alternative Fuel Vehicle Refueling Property Credit
Revenue Procedure - 2025-11 - Low Income Communities Bonus Credit
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Resources
Tax Legislation
R&D Tax Credit
- IRC Tax Law Cornell Section 41
- U.S. Treasury Regulations CFR 1.41
- Tax Code for 174
- Regulations for 174
- Audit Technique Guides – keep the 5 on the existing website – PDFs
- Original Returns Audit Technique Guide – June 2005
- Amended Returns Audit Technique Guide – May 2008
- Software Audit Technique Guide – March 2010
- Aerospace Audit Technique Guide – January 2005
- Pharmaceutical Audit Technique Guide – April 2004
- New York State Life Science Credit
- LifeSciences-RD-CreditRegs-tr-100217 – PDF
Section 179D EPAct
- IRC Tax Law Cornell Section 179D –
- IRS Notice 2008-40 – Deduction for Energy Efficient Commercial buildings
- IRS Notice 2006-52 – Deduction for Energy Efficient Commercial buildings
- NREL (energy savings modeling guidelines)
- PDF Document on our server
- Primary Designer Definition
- PDF Document on our server
Inflation Reduction Act
- IRS Guidance for Inflation Reduction Act
- All items in Current Rule Set folder (except 2 tax law items)
- IRC Tax Law– Section 48
- IRC Tax Law– Section 48E
- Section 6417
- Section 6418
Charles R. Goulding
President
Charles R. Goulding is an Attorney/CPA, President and founder of Energy Tax Savers/R&D Tax Savers, two divisions of a national tax consulting firm. Previously, he was a Managing Director at Cooper Industries Inc. (now Eaton) in Houston, Texas. Before joining Cooper, Mr. Goulding was a vice president of Dover Corporation, an eight billion dollar sales NYSE diversified industrial manufacturer. At both companies, Mr. Goulding created and administered company-wide R&D Tax Credit programs. These programs encompassed both domestic and international business operations and have helped generate over $600 million in tax savings for their respective firms. Mr. Goulding has been at the forefront of R&D Tax Credit work since the credit’s inception in 1981.
Mr. Goulding has a law degree from Brooklyn Law School (Juris Doctor) and an MBA from Adelphi University. Mr. Goulding also participated in Pace University’s Doctor of Business Administration Program. His undergraduate degree is from the State University of New York at Stony Brook where he was a double major in Political Science and Economics. He spent his junior year abroad at the University of Copenhagen, Denmark.
Mr. Goulding is a former President of the New York Chapter of the Tax Executives Institute and also participated in Pace University’s Doctor of Business Administration Program. He has served as the co-chairman of the Taxation of Mergers and Acquisition conferences in Chicago, Houston, New York City, San Francisco and Paris, France. He recently chaired New York’s Solar Investment Conference.
He has authored over 800 articles for numerous tax publications including International Business, International Tax Journal, Euromoney, Taxation for Accountants, The Practical Accountant, The CPA Journal, and Corporate Business Taxation Monthly.
Mr. Goulding successfully litigated the Dover Corporation case in U.S. Tax Court (the first check the box case) and the Pulsar International case on reasonable compensation. He is also the Mayor of the Village of Oyster Bay Cove, New York