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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.1857 and S.2165): Scheduled for a Joint Hearing ... - Page 9
1984 - 13 pages
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1983-84 Miscellaneous Tax Bills, II: Hearing Before the Subcommittee on ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1983 - 400 pages
...depreciation (cost recovery) allowances with respect to depreciable property used for research may be expensed under the election. Under ACRS, machinery and equipment...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...
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Background and Issues Relating to Research and Experimentation Expense ...

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...
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Proposals Relating to Foundations, High Technology, and Depreciation: Joint ...

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...
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Description of present law and issues relating to the research and ...

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...
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Summary of Administration's Revenue Proposals in the Fiscal Year 1985 Budget ...

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...
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Research and Experimentation Tax Credit: Hearings Before the Subcommittee on ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1985 - 990 pages
...1.174-2(a) as "research and development costs in the experimental or laboratory sense," including, "all such costs incident to the development of an experimental or pilot model, a plant process, product, formula, invention or similar property, as well as the cost of improving an already existing...
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Research and Experimentation Tax Credit: Hearings Before the Subcommittee on ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1985 - 990 pages
...laboratory sense. The term includes generally all such costs incident to the development or improvement of [an experimental or pilot model, a plant process,] a product, a plant process, a formula, an invention, or a similar property, or an experimental or pilot project...
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Description of Proposals Relating to Research and Development Incentive Act ...

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...
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General Explanation of the Tax Reform Act of 1986: (H.R. 3838, 99th Congress ...

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."...
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Description of Tax Bills (S. 1239, S. 1821, S. 2078, S. 2409, S. 2484, S ...

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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