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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13. lappuse
... tion since the credit went into effect on July 1 , 1981 . Other evidence , however , indicates that the tax credit may not have been the only cause for these increased expenditures . In any case , we obtained evidence as to whether the ...
... tion since the credit went into effect on July 1 , 1981 . Other evidence , however , indicates that the tax credit may not have been the only cause for these increased expenditures . In any case , we obtained evidence as to whether the ...
17. lappuse
... 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 has been completed ; planning for ...
... 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 has been completed ; planning for ...
20. lappuse
... tion - a 37 percent increase . The tax return form requires a breakdown of total qualified research and experimentation expenditures into five subcategories - wages and salaries , supplies , rental and / or lease costs , contract costs ...
... tion - a 37 percent increase . The tax return form requires a breakdown of total qualified research and experimentation expenditures into five subcategories - wages and salaries , supplies , rental and / or lease costs , contract costs ...
25. lappuse
... tion . Chairman RANGEL . Are you talking about targeting the credit ? Mr. PEARLMAN . We are talking about targeting . We are talking about a refinement of current definition of R & E . Chairman RANGEL . Would that language be in your ...
... tion . Chairman RANGEL . Are you talking about targeting the credit ? Mr. PEARLMAN . We are talking about targeting . We are talking about a refinement of current definition of R & E . Chairman RANGEL . Would that language be in your ...
28. lappuse
... tion of data for a larger number of years . Careful scrutiny of the credit and its effect on R & E expenditures also must take into account that the actual incentives supplied by the credit will vary among different taxpayers . The ...
... tion of data for a larger number of years . Careful scrutiny of the credit and its effect on R & E expenditures also must take into account that the actual incentives supplied by the credit will vary among different taxpayers . The ...
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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.