| 1981 - 424 lapas
...expenditures of other persons for purposes of computing any allowable credit. These rules are intended to prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related persons. Under the provision, all qualified research expenditures of all corporations that are members... | |
| 1981 - 446 lapas
...expenditures of other persons for purposes of computing any allowable credit. These rules are intended to prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related persons. Under the provision, all qualified research expenditures of all corporations that are members... | |
| 1983 - 52 lapas
...expenditures of other persons for purposes of computing any allowable credit. These rules are intended to prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related persons. Business ownership rules. — Special rules apply for computing the credit where a business... | |
| United States. Congress. Joint Committee on Taxation - 1984 - 28 lapas
...of certain related persons for purposes of computing any allowable credit. These rules are intended to prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related persons. 5 Because the credit became effective for qualified research expenditures paid or incurred... | |
| 1984 - 48 lapas
...expenditures of other persons for purposes of computing any allowable credit. These rules are intended to prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related persons. Changes in business ownership Special rules apply for computing the credit where a business... | |
| United States. Congress. Joint Committee on Taxation - 1987 - 60 lapas
...of certain related persons for purposes of computing any allowable credit. These rules are intended to prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related persons. Changes in business ownership Special rules apply for computing the credit where a business... | |
| 1988 - 34 lapas
...of certain related persons for purposes of computing any allowable credit. These rules are intended to prevent artificial increases in research expenditures...expenditures among commonly controlled or otherwise related persons. Changes in business ownership. — Special rules apply for computing the credit when a business... | |
| 1988 - 40 lapas
...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 businesses. Changes in business ownership. — Special rules apply for computing the credit where a... | |
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