 | 1986 - 228 lapas
...contributions) paid for university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any...the corporation as compared to such giving during a fixed base period, as adjusted for inflation. Deductions for qualified research expenses allowed to... | |
 | United States. Congress. Joint Committee on Taxation - 1986 - 74 lapas
...corporate cash expenditures for university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any...the corporation as compared to such giving during a fixed base period, as adjusted for inflation. This provision is effective for taxable years beginning... | |
 | United States. Congress. Joint Committee on Taxation - 1986 - 78 lapas
...corporate cash expenditures for university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any...the corporation as compared to such giving during a fixed base period, as adjusted for inflation. This provision is effective for taxable years beginning... | |
 | University of Michigan. Division of Research Development and Administration - 1986 - 244 lapas
...sum of (a) the greater of two fixed research floors (determined under rather complicated formulas) plus (b) an amount reflecting any decrease in non-research...the corporation as compared to such giving during a fixed three-year base period, as adjusted for inflation. As a general matter, the 20% credit should... | |
 | 1987 - 1412 lapas
...corporate cash payments for university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any...the corporation as compared to such giving during a fixed base period, as adjusted for inflation.25 Qualifying payments For purposes of the credit, qualifying... | |
 | United States. Congress. Joint Committee on Taxation - 1987 - 60 lapas
...contributions) paid for university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any...the corporation as compared to such giving during a fixed base period, as adjusted for inflation. The amount of credit-eligible basic research expenditures... | |
 | 1988 - 34 lapas
...contributions) paid for university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any...the corporation as compared to such giving during a fixed base period, as adjusted for inflation. This modified university basic research credit was effective... | |
 | 1988 - 40 lapas
...for university basic research exceed the sum of (1) the greater of two fixed research floors plus (2) an amount reflecting any decrease in nonresearch giving...the corporation as compared to such giving during a fixed base period, as adjusted for inflation. The amount of basic research expenditures to which the... | |
 | United States. Congress. Senate. Committee on Finance - 1989 - 292 lapas
...contributions) paid for university basic research over (2) the sum of (a) the greater of two fixed research floors plus (b) an amount reflecting any...the corporation as compared to such giving during a fixed base period, as adjusted for inflation. The amount of credit-eligible basic research expenditures... | |
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... research floors plus (b) an amount reflecting any decrease in nonresearch giving to universities by the corporation as compared to such giving during a fixed-base period, as adjusted for inflation. This separate credit computation is commonly referred... 
