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An Onymous Coward writes: "While looking for a few loop holes in the tax code, I ran across this interesting IRS Regulation. I was wondering, if using this if Open Source programming is tax deductable? Linked from here under Credit for Increasing Research Activities." It's an interesting-sounding twist in the tax maze, but probably better to get your certified tax accountant to sign off on it first. Note that the second link there goes to (allegedly) "Plain Language Regulations," but they remind me of the book Unbridled Power intead. Does anyone else have any good hindsight on how techies can / should approach their tax forms?