 | United States. Congress. Joint Committee on Taxation - 1986 - 78 pages
...university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any decrease in nonresearch giving...during a fixed base period, as adjusted for inflation. This provision is effective for taxable years beginning after 1985. Credit use limitation. — The... | |
 | United States. Congress. Joint Committee on Taxation - 1986 - 74 pages
...university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any decrease in nonresearch giving...during a fixed base period, as adjusted for inflation. This provision is effective for taxable years beginning after 1985. Credit use limitation. — The... | |
 | University of Michigan. Division of Research Development and Administration - 1986 - 244 pages
...(a) the greater of two fixed research floors (determined under rather complicated formulas) plus (b) an amount reflecting any decrease in non-research...corporation as compared to such giving during a fixed three-year base period, as adjusted for inflation. As a general matter, the 20% credit should provide... | |
 | 1986 - 228 pages
...university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any decrease in nonresearch giving...the corporation as compared to such giving during a fixed-base period, as adjusted for inflation. Deductions for qualified research expenditures allowed... | |
 | United States. Congress. Joint Committee on Taxation - 1987 - 60 pages
...university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any decrease in nonresearch giving...giving during a fixed base period, as adjusted for inflation.9 The modifications relating to the university basic research credit are effective for taxable... | |
 | 1987 - 1412 pages
...university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any decrease in nonresearch giving...giving during a fixed base period, as adjusted for inflation.25 Qualifying payments For purposes of the credit, qualifying basic research payments are... | |
 | 1988 - 34 pages
...university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any decrease in nonresearch giving...during a fixed base period, as adjusted for inflation. This modified university basic research credit was effective for taxable years beginning after 1986.... | |
 | United States. Congress. Senate. Committee on Finance - 1989 - 368 pages
...university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any decrease in nonresearch giving...base period, as adjusted for inflation. The amount of credit-eligible basic research expenditures to which the university .basic research credit applies... | |
 | 1989 - 38 pages
...university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any decrease in nonresearch giving...base period, as adjusted for inflation. The amount of credit-eligible basic research expenditures to which the university basic research credit applies does... | |
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... research floors plus (b) an amount reflecting any decrease in nonresearch giving to universities by the corporation as compared to such giving during a fixed-base period, as adjusted for inflation. This separate credit computation is commonly referred... 
