What a finalized study hands over
Illustrative - structure only
- 01 Technical narrative One write-up per business component, mapped to the four-part test of §41(d).
- 02 QRE workpapers Wages, supplies, and contract research, traced to payroll and ledger rows.
- 03 Form 6765 package The credit computation, with each line tied back to a workpaper.
- 04 Audit-defense binder Indexed exhibits per component, and provenance for every figure.