 | United States. Internal Revenue Service - 1972 - 624 pages
...business which represent research and development costs in the experimental or laboratory sense. The term ions exempt from taxation under section 501 (a) from...impair in any way the powers and authority of district the improvement of already existing property of the type mentioned. The term does not include expenditures... | |
 | United States. Internal Revenue Service - 1974
...represent research and development costs in the experimental or laboratory sense. The term includes costs incident to the development of an experimental...product, a formula, an invention or similar property, and the improvement of already existing property of the type above mentioned. The costs of obtaining a... | |
 | United States. Internal Revenue Service - 1975 - 804 pages
...represent research and development costs in the experimental or laboratory sense and that the term X **p1 De s \ S$ Ù y " ζ i `G# . bܐ HΙ 7P ) Hm N c 7L b搀| 荮 =c e & / a a l &[( F V U d or similar property, and the costs of obtaining a patent. Section 617 of the Code provides, at the... | |
 | 1967 - 682 pages
...business which represent research and development costs in the experimental or laboratory sense. The term includes generally all such costs incident to the...a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned. The term does not include expenditures... | |
 | 1961 - 764 pages
...experimental expenses connected with your existing trade or business. Generally, these include all costs incident to the development of an experimental...a formula, an invention, or similar property, and the improvement of already existing property of this type. Also included is the cost to you of any... | |
 | United States. Congress. House. Committee on Science and Technology - 1980 - 722 pages
...business which represent research and development costs in the experimental or laboratory sense. The term Includes generally all such costs incident to the...a formula, an invention, or similar property, and the Improvement of already existing property of the type mentioned. Answer all questions for the fiscal... | |
 | 1981 - 446 pages
...exclude certain costs, as described above). Treasury regulations (§ 1.1742(a)) define the statutory term to mean "research and development costs in the...a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned", and also the costs of obtaining... | |
 | 1981 - 424 pages
...exclude certain costs, as described above). Treasury regulations (§ 1.1742(a)) define the statutory term to mean "research and development costs in the...a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned", and also the costs of obtaining... | |
 | United States. Congress. House. Committee on Ways and Means - 1981 - 36 pages
...qualifying research or experimental expenditures, but that term is interpreted by Treasury regulations to mean "research and development costs in the experimental...a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned," and also the costs of obtaining... | |
 | 1983 - 48 pages
..."research or experimental expenditures" incurred in connection with the taxpayer's trade or business. The Code does not specifically define "research or...product, a formula, an invention, or similar property. The present regulations provide that qualifying research expenditures do not 14 TD 6258, 1957-2 CB... | |
| |
research or experimental expenditures", as used in section 174, means expenditures incurred in connection with the taxpayer's trade or business which represent research and development costs in the experimental or laboratory sense. The term includes generally... 
