CCH Tax News Headlines - February 16, 2010

CCH Tax News Headlines - February 16, 2010 Federal Headlines:

2/16/2010 - _Incurrence of 80 Percent of Overall Project Cost in Experimentation and Qualified Research Entitles Corporation to Qualified Research Expenditure Tax Credit (Trinity Industries Inc., DC Tex.)_
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2/16/2010 - _Factual Issues Concerning Exchange of Money or Money's Worth for Security Interest Existed; Summary Judgment Inappropriate (Equity Investment Partners, LP v. Lenz, CA-11)_
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State Headlines:

2/16/2010 - _Colorado --Sales and Use Tax: State Law for Tax Refund Requests Superseded Local Provisions_

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2/16/2010 - _Oregon --Corporate Income Tax: Taxpayer Had No Duty to Uniformly Classify Income_
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