Federal Research and Development Tax Incentives provides in-depth analysis of federal research and development tax incentives' issues. It examines subjects such as R&D incentives and their role in the world economy; deduction for R&D expenditures; the research credit: foundation and eligible expenditures; elements of qualified research excluded activities; the incremental research credit; and computational rules.

Price: Estate Planning by John Price and Samuel Donaldson, $599. Federal Research and Developmental Tax Incentives, $209. CCH: CCHGroup.com/Treatise, or call (888) 224-7377.