References in periodicals archive ?
Shiller, "Designing Indexed Units of Account," paper presented at the American Economic Association meeting, January 1998.
Once costs included in the R&D credit position have been organized into appropriate units of account, the next step is to determine which of those units of account may be recognized.
Step two--determine which units of account meet the MLTN test: In making this determination, the technical merits of each unit of account must be determined presuming that the credits claimed will all be examined by an appropriate tax authority with full knowledge of all relevant information.