Research and Experimentation Tax Credit: Hearings Before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, Ninety-eighth Congress, Second Session, August 2 and 3, 1984U.S. Government Printing Office, 1985 - 972 lappuses |
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1.5. rezultāts no 100.
3. lappuse
... existing credit ought to be extended . " As announced in an earlier press release ( press release # 8 , dated September 20 , 1983 ) , the Subcommittee will receive testimony on the following issues : ( 1 ) whether the tax credit ...
... existing credit ought to be extended . " As announced in an earlier press release ( press release # 8 , dated September 20 , 1983 ) , the Subcommittee will receive testimony on the following issues : ( 1 ) whether the tax credit ...
8. lappuse
... existing law ? Senator DECONCINI . It is across the board , but it permits the in- dustry to share R & D without being in violation of the antitrust laws . Chairman RANGEL . Is it possible then for McDonalds and Burger King and all of ...
... existing law ? Senator DECONCINI . It is across the board , but it permits the in- dustry to share R & D without being in violation of the antitrust laws . Chairman RANGEL . Is it possible then for McDonalds and Burger King and all of ...
17. lappuse
... existing products commercial produc- tion lines , or other ongoing operations ; the routine design of tools , jigs , molds , and dies ; the construction of copies of prototypes after construction and testing of the original prototype ...
... existing products commercial produc- tion lines , or other ongoing operations ; the routine design of tools , jigs , molds , and dies ; the construction of copies of prototypes after construction and testing of the original prototype ...
22. lappuse
... existing tax liability . According to the latest Treasury Department estimates , the research and experi- mentation tax credit will result in about $ 7 billion in foregone tax revenues during the period July 1981 through December 1989 ...
... existing tax liability . According to the latest Treasury Department estimates , the research and experi- mentation tax credit will result in about $ 7 billion in foregone tax revenues during the period July 1981 through December 1989 ...
30. lappuse
... existing corpo- ration entering a new business . We think this modification is a worthwhile change in the credit . The credit currently has an incremental aspect ; that is , the credit is only available to the extent that qualifying ...
... existing corpo- ration entering a new business . We think this modification is a worthwhile change in the credit . The credit currently has an incremental aspect ; that is , the credit is only available to the extent that qualifying ...
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additional after-tax cost allowance amount applied research Association automotive B-index base period benefit-cost ratio benefits budget Canada capital capital cost allowance carryback cent Chairman RANGEL claimed the credit Committee companies competitive Compustat Congress corporate tax countries deduction definition of qualified depreciation dollar economic Edwin Mansfield effect electronics eligibility ratio enacted engineering equipment expenses Fabricated metal federal firms funds growth Hewlett-Packard impact improved increase incremental innovation International investment IRDIA Lear Siegler manufacturing ment million National National Science Foundation percent permanent qualified R&D qualified research R&D credit R&D expenditures R&D projects R&D spending R&D tax credit reduce reported research activities research and development research and experimentation research expenditures result revenue Science section 174 semiconductor statement Subcommittee subsidy substantial Table tax incentives tax liabilities tax policy tax rate taxpayers tentative credit tion Treasury
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133. lappuse - Basic and applied research in the sciences and engineering and the design and development of prototypes and processes. This definition excludes quality control, routine product testing, market research, sales promotion, sales service, research in the social sciences or psychology, and other nontechnological activities or technical services.
225. lappuse - research or experimental expenditures", as used in section 174, means expenditures incurred in connection with the taxpayer's trade or business which represent research and development costs in the experimental or laboratory sense. The term includes generally all such costs incident to the development of an experimental or pilot model, a plant process, a product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned.
16. lappuse - Division, US General Accounting Office Mr. Chairman and Members of the Subcommittee, we are pleased to be here today to discuss the Health Care Financing Administration's (HCFA) ability to meet its new and growing responsibilities.
262. lappuse - Research and development" means expenditures incurred by natural gas companies which represent research and development costs in the experimental or laboratory sense. Unless otherwise prescribed by the Commission, the definition of the term "research and experimental expenditures...
36. lappuse - In the case of expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral...
232. lappuse - A REPRESENTATIVE IN CONGRESS FROM THE STATE OF MASSACHUSETTS Mr. Chairman and members of the Subcommittee, I appreciate the opportunity to come before you today to talk about the research and development tax credit.
684. lappuse - Hearings Before the Subcommittee on Oversight of the House Committee on Ways and Means, 101st Cong., 2d Sess.
444. lappuse - CATV industry and a major designer and manufacturer of numerous digital communications products as well as microwave semiconductors, components and subsystems and other products for commercial and defense applications.
266. lappuse - ... improvement of already existing property of the type mentioned. The term does not include expenditures such as those for the ordinary testing or inspection of materials or products for quality control or those for efficiency surveys, management studies, consumer surveys, advertising, or promotions. However, the term includes the costs of obtaining a patent, such as attorney's fees expended in making and perfecting a patent application.
596. lappuse - In about 30 percent of the cases in this sample, the private rate of return was so low that no firm, with the advantage of hindsight, would have invested in the innovation, but the social rate of return from the Innovation was so high that, from society's point of view, the investment was well worthwhile.