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" 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... "
Research and Experimentation Tax Credit: Hearings Before the Subcommittee on ... - 225. lappuse
autors: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1985 - 972 lapas
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 lapas
...and development costs in the experimental or laboratory sense. The term includes generally all such costs incident to the development of an experimental...product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned. The term does not include expenditures...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1967 - 958 lapas
...Service regulations have been modified for this system of accounts. The term includes generally all such costs incident to the development of an experimental...product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned. The term does not include expenditures...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 lapas
...and development costs in the experimental or laboratory sense. The term includes generally all such costs incident to the development of an experimental...product, a formula, an invention, or similar property, and the improvement of already existing property of the type• mentioned. The term does not include...
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The Code of Federal Regulations of the United States of America

1991 - 648 lapas
...and development costs in the experimental or laboratory sense. The term includes generally all such costs incident to the development of an experimental...product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned. The term does not include expenditures...
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The Code of Federal Regulations of the United States of America

1975 - 424 lapas
...and development costs in the experimental or laboratory sense. The term includes generally all such costs incident to the development of an experimental...product, a formula, an invention, or similar property, and the Improvement of already existing property of the type mentioned. The term does not Include expenditures...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1967 - 1510 lapas
...and development costs "in the experimental or laboratory sense." The term includes generally all such costs incident to the development of an experimental...product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned. Since the tax ruling relates...
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Tax Guide for Small Business: Transmitted by the Internal Revenue Service of ...

United States. Congress. Senate. Select Committee on Small Business - 1956 - 134 lapas
...research and experimental expenses connected with your trade or .business. Generally, these include all costs incident to the development of an experimental...product, a formula, an invention, or similar property, and the improvement of already existing property of this type. Also included is the cost to you of...
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Overhead and Underground Transmission Lines, Hearings ... 89-2, on S. 2507 ...

United States. Congress. Senate. Commerce - 1966 - 412 lapas
...Service regulations have been modified for this system of accounts. The term includes generally all such costs incident to the development of an experimental...product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned. The term does not include expenditures...
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Overhead and Underground Transmission Lines: Hearings, Eighty-ninth Congress ...

United States. Congress. Senate. Committee on Commerce - 1966 - 424 lapas
...Service regulations have been modified for this system of accounts. The term includes generally all such costs incident to the development of an experimental...product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned. The term does not include expenditures...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1974
...represent research and development costs in the experimental or laboratory sense. The term includes costs incident to the development of an experimental...product, a formula, an invention or similar property, and the improvement of already existing property of the type above mentioned. The costs of obtaining...
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