 | Richard C. Dorf - 1998 - 1190 pages
...enacted in 1981, businesses were allowed to claim the R&D credit for costs incurred in connection with the development of an experimental or pilot model,...product, a formula, an invention or similar property, and the improvement of already existing property of the type mentioned. 1n addition, to qualify for the... | |
 | Michael D. Rashkin - 2007 - 764 pages
...includes generally all such experimental or laboratory costs incident to the development or improvement of an experimental or pilot model, a plant process,...product, a formula, an invention, or similar property. For taxable years beginning after December 31, 1985, "qualified research" means research activities... | |
 | 1966 - 664 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... | |
 | 1959 - 1338 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... | |
 | United States. Tax Court - 1964 - 974 pages
...bastness 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. Th« term does not Include expenditures... | |
 | 1972 - 544 pages
...of the Internal Revenue Service regulations have been modified for this system of accounts. 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... | |
 | 1970 - 526 pages
...of the Internal Revenue Service regulations have been modified for this system of accounts. 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... | |
 | 1967 - 956 pages
...of the Internal Revenue Service regulations have been modified for this system of accounts. 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... | |
 | 1973 - 576 pages
...of the Internal Revenue Service regulationshave been modified for this system of accounts. 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... | |
| |
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... 
