| 1986 - 228 lapas
...qualified research expenses and had gross receipts during each of at least three years from 1984 to 1988, then its "fixed-base percentage" is the ratio that its total qualified research expenses for the 1984-1988 period bears to its total gross receipts for this period (subject to a maximum... | |
| 1990 - 42 lapas
...qualified research expenses and had gross receipts during each of at least three years from 1984 to 1988, then its "fixed-base percentage" is the ratio that its total qualified research expenses for the 1984-1988 period bears to its total gross receipts for this period (subject to a maximum... | |
| United States. Congress. House. Committee on Ways and Means - 1991 - 370 lapas
...qualified research expenses and had gross receipts during each of at least three years from 1984 to 1988, then its "fixed-base percentage" is the ratio that its total qualified research expenses for the 1984-1988 period bears to its total gross receipts for this period (subject to a maximum... | |
| 1991 - 34 lapas
...qualified research expenses and had gross receipts during each of at least three years from 1984 to 1988, then its "fixed-base percentage" is the ratio that its total qualified research expenses for the 1984-1988 period bears to its total gross receipts for this period (subject to a maximum... | |
| 1992 - 78 lapas
...amount for that year. The credit will not apply to amounts paid or incurred after June 30, 1992. 40 that its total qualified research expenditures for...(subject to a maximum ratio of .16). All other taxpayers (such as "start-up" firms) are assigned a fixed-base percentage of .03. In computing the credit, a... | |
| United States. Congress. House. Committee on Ways and Means - 1993 - 94 lapas
...taxable year exceed its base amount for that year. The credit is scheduled to expire after June 30, 1995. The base amount for the current year generally is..."start-up" firms) are assigned a fixed-base percentage of .03. G2 In computing the credit, a taxpayer's base amount may not be less than 50 percent of its current-year... | |
| United States. Congress. Joint Committee on Taxation - 1993 - 80 lapas
...for the current year exceed its base amount for that year. The credit expired after June 30, 1992. The base amount for the current year generally is...(subject to a maximum ratio of .16). All other taxpayers (such as "start-up" firms) are assigned a fixed-base percentage of .03. In computing the credit, a... | |
| 1993 - 540 lapas
...expenditures for a taxable year exceed its base amount for that year. The credit expired after June 30, 1992. The base amount for the current year generally is...(subject to a maximum ratio of .16). All other taxpayers (such as "start-up" firms) are assigned a fixed-base percentage of .03. In computing the credit, a... | |
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