 | 1970 - 750 pages
...sections 615 and 263. § 1.174—3 Treatment as expenses. (a) In general. Research or experimental expenditures paid or incurred by a taxpayer during the taxable year in connection with his trade or business are deductible as expenses, and are not chargeable to capital... | |
 | 2006 - 836 pages
...FR 50160, Oct. 3, 1994] § 1.174-3 Treatment as expenses. (a) In general. Research or experimental expenditures paid or incurred by a taxpayer during the taxable year in connection with his trade or business are deductible as expenses, and are not chargeable to capital... | |
 | 1971 - 1474 pages
...sections 615 and 263. § 1.174—3 Treatment as expenses. (a) In general. Research or experimental expenditures paid or incurred by a taxpayer during the taxable year in connection with his trade or business are deductible as expenses, and are not chargeable to capital... | |
 | 1980 - 488 pages
...See sections 615 and 263. S 1.174-3 Treatment as expenses. (a) In general. Research or experimental expenditures paid or incurred by a taxpayer during the taxable year in connection with his trade or business are deductible as expenses, and are not chargeable to capital... | |
 | 1975 - 424 pages
...sections 615 and 283. § 1.174—3 Treatment as expense«. (a) In general. Research or experimental expenditures paid or Incurred by a taxpayer during the taxable year in connection with his trade or business are deductible as expenses, and are not chargeable to capital... | |
 | United States. Internal Revenue Service - 1976 - 720 pages
...capital account. Section 1.1 74-3 (a) of the regulations provides, in part, that research or experimental expenditures paid or incurred by a taxpayer during the taxable year in connection with the taxpayer's trade or business are deductible as expenses, and are not chargeable... | |
 | United States. Tax Court - 1987 - 1584 pages
...Section 162(a) allows a deduction for all the ordinary and necessary expenses paid or incurred by the taxpayer during the taxable year in carrying on a trade or business. Only net income derived from conduct of the business is subject to taxation. Farmers or nurserymen... | |
 | 1981 - 424 pages
...accomplish the Congressional intent. Explanation of Provision Overview Under the Act, a nonrefundable income tax credit is allowed for certain qualified...in carrying on a trade or business of the taxpayer (new sec. 44F). The credit applies only to the extent that the taxpayer's qualified research expenditures... | |
 | 1981 - 446 pages
...accomplish the Congressional intent. Explanation of Provision Overview Under the Act, a nonrefundable income tax credit is allowed for certain qualified...in carrying on a trade or business of the taxpayer (new sec. 44F). The credit applies only to the extent that the taxpayer's qualified research expenditures... | |
| |
In general. Research or experimental expenditures paid or incurred by a taxpayer during the taxable year in connection with his trade or business are deductible as expenses, and are not chargeable to capital account, if the taxpayer adopts the method... 
