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- W2991689969 abstract "[ILLUSTRATION OMITTED] Determining when a company starts business would seem a rather simple task. Stakeholders form a company, raise capital, purchase equipment, and manufacture and sell products to generate revenue. Companies that accomplish these steps in a relatively short time obviously intended to pursue a profit and commit to starting a business from the date the entity was formed. Making such a determination for startup life science drug product development companies--for which the time from company formation to the sale of a drug product often spans 15 years or more and the cost of development averages $350 million--is anything but simple (The Cost of Creating a New Drug Now $5 Billion, Pushing Big Pharma to Change, Forbes, August 2013, available at tinyurl.com/lasbmtf). The life cycle of a new drug product being developed by a startup life science company has five distinct segments: drug discovery and lab research, preclinical testing, clinical trials, precommercialization, and commercialization. The first three segments, on average, take 13.5 years to complete and consume $332.5 million (How to Improve RD * Creating an active trade or business; or * Any activity engaged in for profit and the production of income before the active trade or business begins and in anticipation of the activity's becoming an active trade or business. …" @default.
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- W2991689969 date "2015-08-01" @default.
- W2991689969 modified "2023-09-23" @default.
- W2991689969 title "Tax Treatment of Drug Development Company Startup Costs: Make Sure the Starting Line for Deductibility Reflects the Company's Role in the Development Process" @default.
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