NEW YORK (Sept. 11, 1:30 p.m. ET) — A second court has ruled against Dow Chemical Co. in its effort to obtain a research and development tax credit. Dow is seeking the credit for supplies it purchases to make finished goods, when research is being conducted at the same time. A three-judge panel of the U.S. Court of Appeals for the Second Circuit in New York upheld Sept. 7 a previous ruling from the U.S. Tax Court that those supplies do not qualify.
This report highlights the impact of shale-based natural gas on the North American plastics market and features an in-depth analysis of production trends in the United States during 2013 and a forecast for 2014 and beyond.Learn more
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