 | 1967 - 958 pages
...property, and the improvement of already existing property of the type mentioned. The term does not include expenditures such as those for the ordinary testing...studies, consumer surveys, advertising, or promotions. However, the term includes the costs of obtaining a patent, such as attorney's fees expended in making... | |
 | 1968 - 966 pages
...property, and the improvement of already existing property of the type mentioned. The term does not include expenditures such as those for the ordinary testing...studies, consumer surveys, advertising, or promotions. However, the term includes the costs of obtaining a patent, such as attorney's fees expended in making... | |
 | 1971 - 1474 pages
...property, and the improvement of already existing property of the type mentioned. The term does not include expenditures such as those for the ordinary testing...studies, consumer surveys, advertising, or promotions. However, the term includes the costs of obtaining a patent, such as attorneys' fees expended in making... | |
 | 1991 - 648 pages
...property, and the improvement of already existing property of the type mentioned. The term does not include expenditures such as those for the ordinary testing...studies, consumer surveys, advertising, or promotions. However, the term includes the costs of obtaining a patent, such as attorneys' fees expended in making... | |
 | 1970 - 750 pages
...and the improvement of already existing property of the type• mentioned. The term does not include expenditures such as those for the ordinary testing...studies., consumer surveys, advertising, or promotions. However, the term includes the costs of obtaining a patent, such as attorneys' fees expended in making... | |
 | 1967 - 948 pages
...improvement of already existing property of the type mentioned. The term does not include expendituree such as those for the ordinary testing or inspection...studies, consumer surveys, advertising, or promotions. However, the term includes the costs of obtaining a patent, such as attorney's fees expended in making... | |
 | 1969 - 1024 pages
...of already existing property of the type mentioned. The term does not include expenditures such a» those for the ordinary testing or inspection of materials...studies, consumer surveys, advertising, or promotions. However, the term includes the costs of obtaining a patent, such as attorney's fees expended in making... | |
 | 1999 - 708 pages
...license. (3) The term research or experimental expenditures does not include expenditures for — (i) The ordinary testing or inspection of materials or products for quality control (quality control testing); (ii) Efficiency surveys: (iii) Management studies; (iv) Consumer surveys;... | |
 | 2006 - 836 pages
...license. (3) The term research or experimental expenditures does not include expenditures for — (i) The ordinary testing or inspection of materials or products for quality control (quality control testing); (ii) Efficiency surveys; (iii) Management studies; (iv) Consumer surveys:... | |
 | United States. Congress. Senate. Committee on Commerce - 1966 - 424 pages
...property, and the improvement of already existing property of the type mentioned. The term does not include expenditures such as those for the ordinary testing...studies, consumer surveys, advertising, or promotions. However, the term includes the costs of obtaining a patent, such as attorney's fees expended in making... | |
| |
The term includes generally all such costs incident to the development of an experimental or pilot model, a plant process, a product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned. 
