...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...

...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...

...other "qualified organizations" for basic research shall be treated as a contract research expense. The term "basic research" means any original investigation...knowledge not having a specific commercial objective, but it does not include research in the social sciences or humanities. Amounts paid to colleges and...

...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...

...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...

...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...

...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...

...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,...

...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...

...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...