 | 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...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.... | |
 | 1968 - 968 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...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.... | |
 | 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...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.... | |
 | 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...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.... | |
 | 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...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.... | |
 | 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...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.... | |
 | 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...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.... | |
 | 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...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.... | |
 | 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...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.... | |
 | 1970 - 734 pages
...business which represent research and development costs in the experimental or laboratory sense. The term includes generally all such costs incident to the...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.... | |
| |
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... 
