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" 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... "
Description of Tax Bills (S. 654, S. 738, S. 1147, S. 1194, and S. 1195 ... - Page 11
1983 - 44 pages
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The Code of Federal Regulations of the United States of America

1968 - 704 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...
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The Code of Federal Regulations of the United States of America

1973 - 534 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...
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The Code of Federal Regulations of the United States of America

1969 - 720 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...
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The Code of Federal Regulations of the United States of America

1969 - 988 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...
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The Code of Federal Regulations of the United States of America

1970 - 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...
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The Code of Federal Regulations of the United States of America

1971 - 600 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...
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The Code of Federal Regulations of the United States of America

1971 - 530 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...
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The Code of Federal Regulations of the United States of America

1960 - 630 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...
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Hearings

United States. Congress. Senate. Committee on Commerce - 1966 - 1384 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...
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The Code of Federal Regulations of the United States of America

1971 - 744 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...
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