 | 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... | |
 | United States. Congress. Joint Committee on Taxation - 1981 - 424 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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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... 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. 
