TABLE 2.-QUALIFIED RESEARCH AND EXPERIMENTATION EXPENDITURES AND TENTATIVE CREDITS EARNED BY CORPORATIONS BY INDUSTRY IN 1981 2 Base period adjusted to reflect same number of months as in qualified tax year ending after June 30, 1981. Less than 0.05 percent. Source: Office of the Secretary of the Treasury, Office of Tax Analysis, July 26, 1984. TABLE 3.-SHARES AND GROWTH RATES OF CATEGORIES OF QUALIFIED R&E EXPENDITURES FOR CORPORATIONS WITH TENTATIVE CREDITS BY INDUSTRY IN 1981 Source: Office of the Secretary of the Treasury, Office of Tax Analysis, July 26, 1984. TABLE 4.-APPARENT INABILITY TO CLAIM RESEARCH AND EXPERIMENTATION CREDITS IN YEAR EARNED DUE TO INADEQUATE TAX LIABILITY FOR CORPORATIONS WITH QUALIFIED EXPENDITURE GROWTH RATES UNDER 100 PERCENT BY INDUSTRY IN 1981 Source: Office of the Secretary of the Treasury, Office of Tax Analysis, July 26, 1984. TABLE 5.-APPARENT INABILITY TO CLAIM RESEARCH AND EXPERIMENTATION CREDITS IN YEAR EARNED DUE TO INADEQUATE TAX LIABILITY FOR CORPORATIONS WITH Source: Office of the Secretary of the Treasury, Office of Tax Analysis, July 27, 1984 TABLE 6.-APPARENT INABILITY TO CLAIM RESEARCH AND EXPERIMENTATION CREDITS IN YEAR EARNED DUE TO INADEQUATE TAX LIABILITY FOR CORPORATIONS BY 1 Qualified 1981 R&E expenditures divided base period R&E expenditures. Source: Office of the Secretary of the Treasury, Office of Tax Analysis, July 27, 1984. |