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This bibliography lists every source cited across the Research Credit Integrity Alliance, grouped by country and then by type of source: legislation, regulations, official guidance and forms, court records, official reports and professional body rules. It is compiled as papers and pages are published, so it grows over time. Each entry links to the official publisher. Where a source is updated, the page that cites it records the date we accessed it, and country pages show when their sources were last reviewed.
The list below starts with the core US federal sources that most of the site relies on. Sources for the other four countries are also listed on each country's sources page under Jurisdictions.
United States: legislation
- 26 U.S.C. § 41, Credit for increasing research activities. Internal Revenue Code. United States Code, 2024 edition, U.S. Government Publishing Office. https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapA-partIV-subpartD-sec41.htm
United States: regulations
- 31 CFR § 10.27, Fees. Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service. Electronic Code of Federal Regulations. https://www.ecfr.gov/current/title-31/subtitle-A/part-10/subpart-B/section-10.27
United States: official guidance and forms
- About Form 6765, Credit for Increasing Research Activities. Internal Revenue Service. Links to the current form and its instructions. https://www.irs.gov/forms-pubs/about-form-6765
- Instructions for Form 6765 (Rev. December 2025). Internal Revenue Service. https://www.irs.gov/instructions/i6765
- Required information for a valid research credit claim for refund. Internal Revenue Service. https://www.irs.gov/businesses/required-information-for-a-valid-research-credit-claim-for-refund
- Research credit claims (Section 41) on amended returns frequently asked questions. Internal Revenue Service. https://www.irs.gov/businesses/corporations/research-credit-claims-section-41-on-amended-returns-frequently-asked-questions
- Chief Counsel Memorandum No. 20214101F, I.R.C. § 41 Research Credit Refund Claims (dated September 17, 2021; released October 15, 2021). Internal Revenue Service, Office of Chief Counsel. https://www.irs.gov/pub/irs-lafa/20214101f.pdf
- Research Credit Claims Audit Techniques Guide (RCCATG): Credit for increasing research activities Section 41. Internal Revenue Service. https://www.irs.gov/businesses/research-credit-claims-audit-techniques-guide-rccatg-credit-for-increasing-research-activities-section-41
United States: court records
- Ridgely v. Lew, No. 1:12-cv-00565 (CRC) (D.D.C. July 16, 2014), Memorandum Opinion, ECF No. 48. U.S. District Court for the District of Columbia, via the U.S. Government Publishing Office. https://www.govinfo.gov/content/pkg/USCOURTS-dcd-1_12-cv-00565/pdf/USCOURTS-dcd-1_12-cv-00565-1.pdf