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" ... of certain related persons for purposes of computing any allowable credit. These rules are intended to prevent artificial increases in research expenditures by shifting expenditures among commonly controlled or otherwise related persons. "
Description of Tax Bills (S.1857 and S.2165): Scheduled for a Joint Hearing ... - Page 15
1984 - 13 pages
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General Explanation of the Economic Recovery Tax Act of 1981: (H.R. 4242 ...

1981 - 446 pages
...new credit will be allowed only for actual increases in research expenditures, the Act includes rules under which research expenditures of the taxpayer...commonly controlled or otherwise related persons. Under the provision, all qualified research expenditures of all corporations that are members of a...
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General Explanation of the Economic Recovery Tax Act of 1981: (H.R. 4242 ...

1981 - 411 pages
...expenditures, the Act includes rules under which research expenditures of the taxpayer are aggregated with I research expenditures of other persons for purposes...commonly controlled or otherwise related persons. Under the provision, all qualified research expenditures of all corporations that are members of a...
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1983-84 Miscellaneous Tax Bills, II: Hearing Before the Subcommittee on ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1983 - 400 pages
...limitation applies both in the case of existing businesses and in the case of newly organized businesses. Aggregation rules. — To ensure that the section...commonly controlled or otherwise related persons. Business ownership rules.— Special rules apply for computing the credit where a business changes...
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Description of Tax Bills (S. 654, S. 738, S. 1147, S. 1194, and S. 1195 ...

1983 - 52 pages
...limitation applies both in the case of existing businesses and in the case of newly organized businesses. Aggregation rules. — To ensure that the section...commonly controlled or otherwise related persons. Business ownership rules. — Special rules apply for computing the credit where a business changes...
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Description of present law and issues relating to the research and ...

United States. Congress. Joint Committee on Taxation - 1984 - 28 pages
...research expenditures of the taxpayer are aggregated with research expenditures of certain related persons for purposes of computing any allowable credit....commonly controlled or otherwise related persons. 5 Because the credit became effective for qualified research expenditures paid or incurred after June...
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Description of Expiring Tax Provisions: Scheduled for a Hearing Before the ...

1988 - 34 pages
...research expenditures of the taxpayer are aggregated with research expenditures of certain related persons for purposes of computing any allowable credit....ownership. — Special rules apply for computing the credit when a business changes hands, under which qualified research expenditures for periods prior to the...
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Description of Tax Bills (S. 1239, S. 1821, S. 2078, S. 2409, S. 2484, S ...

1988 - 40 pages
...research expenditures of the taxpayer are aggregated with research expenditures of certain related persons for purposes of computing any allowable credit....by shifting expenditures among commonly controlled businesses. Changes in business ownership. — Special rules apply for computing the credit where a...
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Expiring tax provisions: hearing before the Subcommittee on Taxation and ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1989 - 481 pages
...research expenditures of the taxpayer are aggregated with research expenditures of certain related persons for purposes of computing any allowable credit....ownership. — Special rules apply for computing the credit when a business changes hands, under which qualified research expenditures for periods prior to the...
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Revenue and Spending Proposals for Fiscal Year 1990: Hearing Before ..., Part 2

United States. Congress. Senate. Committee on Finance - 1989 - 304 pages
...research expenditures of the taxpayer are aggregated with research expenditures of certain related persons for purposes of computing any allowable credit....ownership. — Special rules apply for computing the credit when a business changes hands, under which qualified research expenditures for periods prior to the...
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Expiring Tax Provisions: Hearing Before the Subcommittee on Taxation and ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1989 - 481 pages
...are aggregated with research expenditures of certain related persons for purposes of computing a_ny allowable credit. These rules are intended to prevent...ownership. — Special rules apply for computing the credit when a business changes hands, under which qualified research expenditures for periods prior to the...
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