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" basic research" means any original investigation for the advancement of scientific knowledge not having a specific commercial objective, except that such term shall not include — (A) basic research conducted outside the United States, and (B) basic... "
1983-84 Miscellaneous Tax Bills, II: Hearing Before the Subcommittee on ... - Page 37
by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1983 - 387 pages
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General Explanation of the Economic Recovery Tax Act of 1981: (H.R. 4242 ...

United States. Congress. Joint Committee on Taxation - 1981 - 424 pages
...disbursements to colleges or universities for basic research pursuant to written research agreements. For purposes of this special rule, the term "basic...include expenditures for any activity excluded from the definition of qualified research (described above), eg, expenditures for basic research conducted outside...
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General Explanation of the Economic Recovery Tax Act of 1981: (H.R. 4242 ...

United States. Congress. Joint Committee on Taxation - 1981 - 446 pages
...disbursements to colleges or universities for basic research pursuant to written research agreements. For purposes of this special rule, the term "basic...include expenditures for any activity excluded from the definition of qualified research (described above), eg, expenditures for basic research conducted outside...
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Administration's Fiscal Year 1984 Budget Proposals--II: Hearings Before the ...

United States. Congress. Senate. Committee on Finance - 1983 - 606 pages
...for industrial expenditures on university-based basic research. Basic research, defined by ERTA, as "any original investigation for the advancement of...knowledge not having a specific commercial objective..." is ultimately the essential source of industrial innovation and provides the intellectual basis for...
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Proposals Relating to Foundations, High Technology, and Depreciation: Joint ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Savings, Pensions, and Investment Policy - 1984 - 586 pages
...all costs incurred in conducting basic research are creditable. The term "basic research" includes any original investigation for the advancement of...knowledge not having a specific commercial objective. Such term, though, does not include basic research in the social sciences or humanities or basic research...
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Description of Tax Bills (S.1857 and S.2165): Scheduled for a Joint Hearing ...

1984 - 48 pages
...expends the funds for basic research. As under present law, the term "basic research" would be defined as any original investigation for the advancement of...knowledge not having a specific commercial objective, other than basic research in the social sciences or humanities (including the arts) or basic research...
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Research and Experimentation Tax Credit: Hearings Before the Subcommittee on ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1985 - 990 pages
...costs incurred in conducting basic research should be creditable. The term basic research includes any original investigation for the advancement of...knowledge not having a specific commercial objective. For purposes of the credit, however, such term should continue to exclude basic research in the social...
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Tax Reform Act of 1986: Conference Report (to Accompany H.R. 3838).

United States. Congress House - 1986 - 942 pages
...SPECIAL RULES.—For purposes of this subsection— "(A) BASIC RESEARCH.—The term 'basic research 1 means any original investigation for the advancement...knowledge not having a specific commercial objective, except that such term shall not include— 'W basic research conducted outside of the United States,...
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Description of Proposals Relating to Research and Development Incentive Act ...

United States. Congress. Joint Committee on Taxation - 1987 - 60 pages
...170(eX4). Since enactment of the credit in 1981, the term basic research has been defined in the Code as any original investigation for the advancement of...not having a specific commercial objective. However, basic research in the social sciences, arts, or humanities and basic research conducted outside the...
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General Explanation of the Tax Reform Act of 1986: (H.R. 3838, 99th Congress ...

1987 - 1412 pages
...deduction under section 170(eX4X As under prior law, the term basic research is defined in the Act as any original investigation for the advancement of...not having a specific commercial objective. However, expenditures for basic research in the social sciences (including economics, business management, and...
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Private Foundations: Tax Law and Compliance

Bruce R. Hopkins, Jody Blazek - 2004 - 650 pages
...relationship is evidenced by a written research agreement. (This research is a form of contract research.) The term basic research means "any original investigation...knowledge not having a specific commercial objective, except that such term shall not include (A) basic research conducted outside the United States, and...
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