| 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...pilot model, a plant process, a product, a formula, an invention, or similar property. The present regulations provide that qualifying research expenditures... | |
| United States. Congress. Senate. Committee on Finance. Subcommittee on Savings, Pensions, and Investment Policy - 1984 - 586 pages
...grant generally will be considered unusual where six conditions are met: (1) the grant is not made Dy a donor foundation which created the donee organization...pilot model, a plant process, a product, a formula, * Also, the statute excludes expenditures to ascertain the existence, location, extent, or quality... | |
| United States. Congress. Joint Committee on Taxation - 1984 - 28 pages
...of a research building or of equipment used for research cannot be currently deducted under section 174 in the year of acquisition. However, the amount...pilot model, a plant process, a product, a formula, an invention, or similar property," and also the costs of obtaining a patent on such property. The... | |
| 1984 - 80 pages
...section 174, but subject to certain exclusions. Treasury regulations under section 174 define research to mean "research and development costs in the experimental...pilot model, a plant process, a product, a formula, an invention, or similar property," and also the costs of obtaining a patent on such property. The... | |
| United States. Congress. Joint Committee on Taxation - 1987 - 60 pages
...used in connection with research and experimentation are classified as five-year recovery property. Qualifying expenditures The Code does not specifically...pilot model, a plant process, a product, a formula, an invention, or similar property," and also the costs of obtaining a patent on such property. The... | |
| 1987 - 1412 pages
..."research and development costs in the experimental or laboratory sense." The regulations provide that this includes generally "all such costs incident to...pilot model, a plant process, a product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned."... | |
| 1988 - 40 pages
...and equipment used for research and experimentation are classified as five-year recovery property. Qualifying expenditures The Code does not specifically...the development of an experimental or pilot model, a 7 The statute also excludes expenditures to ascertain the existence, location, extent, or quality of... | |
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