 | United States. Congress. Senate. Committee on Finance - 1989 - 292 pages
...research expenditures of the taxpayer are aggregated with research expenditures of certain related persons for purposes of computing any allowable credit....or otherwise related persons. Changes in business ownership.—Special rules apply for computing the credit when a business changes hands, under which... | |
 | 1990 - 42 pages
...be less than 50 percent of its current-year qualified research expenditures. Aggregation rules. — To prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related entities, research expenditures and gross receipts of the taxpayer are aggregated with research expenditures... | |
 | 1991 - 34 pages
...be less than 50 percent of its current-year qualified research expenditures. Aggregation rules. — To prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related entities, research expenditures and gross receipts of the taxpayer are aggregated with research expenditures... | |
 | United States. Congress. House. Committee on Ways and Means - 1991 - 370 pages
...be less than 50 percent of its current-year qualified research expenditures. Aggregation rules. — To prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related entities, research expenditures and gross receipts of the taxpayer are aggregated with research expenditures... | |
 | United States. Joint Committee on Taxation - 1995 - 94 pages
...taxpayer's base amount may not be less than 50 percent of its current-year qualified research expenditures. To prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related entities, research expenditures and gross receipts of the taxpayer are aggregated with research expenditures... | |
 | United States. Congress. Senate. Committee on the Budget - 1995 - 1006 pages
...taxpayer's base amount may not be less than 50 percent of its current-year qualified research expenditures. To prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related entities, research expenditures and gross receipts of the taxpayer are aggregated with research expenditures... | |
 | United States. Congress. Senate. Committee on Finance - 1995 - 452 pages
...taxpayer's base amount may not be less than 50 percent of its current-year qualified research expenditures. To prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related entities, research expenditures and gross receipts of the taxpayer are aggregated with research expenditures... | |
 | United States. Congress. Joint Committee on Taxation - 1997 - 592 pages
...taxpayer's base amount may not be less than 50 percent of its current-year qualified research expenditures. To prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related entities, a special aggregation rule provides that all members of the same controlled group of corporations... | |
 | 2005 - 364 pages
...taxpayer's base amount may not be less than 50 percent of its current- year qualified research expenses. To prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related entities, a special aggregation rule provides that all members of the same controlled group of corporations... | |
 | Joint Committee on Taxation - 2007 - 856 pages
...taxpayer's base amount could not be less than 50 percent of its current-year qualified research expenses. To prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related entities, a special aggregation rule provided that all members of the same controlled group of corporations... | |
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... of certain related persons for purposes of computing any allowable credit. These rules are intended to prevent artificial increases in research expenditures by shifting expenditures among commonly controlled or otherwise related persons. 
