 | 1968 - 966 pages
...engineering company, or similar contractor). However, any expenditures for research or experimentation caried on in behalf of natural gas companies by another person...natural gas companies acquire rights of ownership. 25. "Retirement units" means those items of gas plant which, when retired, with or without replacement,... | |
 | 1972 - 544 pages
...engineering company, or similar contractor). However, any expenditures for research or experimentation carted on in behalf of natural gas companies by another person...connection with the research or experimentation, to which ihe natural gas companies acquire rights of ownership. 28. "Retained Earnings" (formerly earned surplus)... | |
 | 1967 - 958 pages
...expenditures for research or experimentation carried on in behalf of public utilities and licensees by another person are not research and development...with the research or experimentation, to which the public utilities and licensees acquire rights of ownership. 28. "Retirement units" means those items... | |
 | 1967 - 948 pages
...expenditures for research or experimentation carried on in behalf of public utilities and licensees by another person are not research and development...with the research or experimentation, to which the public utilities and licensees acquire rights of ownership. 28. "Retirement units" means those items... | |
 | 1969 - 1006 pages
...expenditures for research or experimentation carried on in behalf of public utilities and licensees by another person are not research and development...with the research or experimentation, to which the public utilities and licensees acquire rights of ownership. 28. "Retirement units" means those items... | |
 | 1971 - 1474 pages
...carried on in the taxpayer's behalf by another person are not expenditures to which section 174 relates, to the extent that they represent expenditures for...with the research or experimentation, to which the taxpayer acquires rights of ownership. (3) The application of subparagraph (2) of this paragraph may... | |
 | 1960 - 1764 pages
...carried on ir the taxpayer's behalf by another person are not expenditures to which section 174 relates, to the extent that they represent expenditures for...with the research or experimentation, to which the taxpayer acquires rights of ownership. (3) The application of subparagraph <2) of this paragraph may... | |
 | 1970 - 750 pages
...carried on in the taxpayer's, behalf by another person are not expenditures to which section 174 relates, to the extent that they represent expenditures for the acquisition or improvement of land or depreciableproperty, used in connection with theresearch or experimentation, to which the taxpayer... | |
 | 1992 - 648 pages
...the method of accounting used by the taxpayer in computing taxable income. See section 7701(a)(25). depreciable property, used in connection with the research or experimentation, to which the taxpayer acquires rights of ownership. (3) The application of subparagraph (2) of this paragraph may... | |
 | United States. Congress. Senate. Commerce - 1966 - 412 pages
...expenditures for research or experimentation carried on in behalf of public utilities and licensees by another person are not research and development...with the research or experimentation, to which the public utilities and licensees acquire rights of ownership. (D) The section, Definitions, in Part 201,... | |
| |
... to the extent that they represent expenditures for the acquisition or improvement of land or depreciable property, used in connection with the research or experimentation, to which the taxpayer acquires rights of ownership. 
