What the rules actually say, with the primary source cited for every claim. Written for engineers and founders who have to produce the documentation, not for tax professionals who already know this.
Section G becomes mandatory for tax years beginning after 2025. It asks for your research credit broken out by business component, with wages split three ways. Here is exactly what it wants, who is exempt, and what to change now.
Capability, method, or appropriate design. The regulation is specific, most write-ups are not, and the gap between the two is where claims get reduced.
Two separate regimes: three required items to make an amended-return claim valid, and a general burden of substantiation that no checklist satisfies. Most people only know about the first.