The numbers.

• Position: New & trends

549 Corporations claimed the Research and Development Tax Credit in 2005 (most recent year available), which accounts for more than half of the $6 billion in net credit.

--Government Accountability Office

77 Percent of small businesses are not taking advantage of the deferred-payment loan of up to $35,000 made available by the American Recovery and Reinvestment Act.

--George S. May International

27.4 Percent of business professionals lost headcount in the compliance and...