 | 1994 - 756 lapas
...research and development which a taxpayer deducts under section 174 shall ordinarily be considered deductions which are definitely related to all income reasonably connected with the relevant broad product category (or categories) of the taxpayer and therefore allocable to all items of gross... | |
 | 1990 - 712 lapas
...research and development which a taxpayer deducts under section 174 shall ordinarily be considered deductions which are definitely related to all income reasonably connected with the relevant broad product category (or categories) of the taxpayer and therefore allocable to all items of gross... | |
 | United States. Internal Revenue Service - 1977
...research and development which a taxpayer deducts under section 174 shall ordinarily be considered broad product category (or categories) of the taxpayer and therefore allocable to all items of gross... | |
 | United States. Tax Court - 1991 - 758 lapas
...(enumerated by the Executive Office of the President, Office of Management and Budget) are considered deductions which are "definitely related to all income" reasonably connected with the relevant product category and must be allocated to all items of gross income as a class related to the product category.2... | |
 | United States. Tax Court - 1991 - 768 lapas
...(enumerated by the Executive Office of the President, Office of Management and Budget) are considered deductions which are "definitely related to all income" reasonably connected with the relevant product category and must be allocated to all items of gross income as a class related to the product category.2... | |
 | 1982 - 872 lapas
...research and development which a taxpayer deducts under section 174 shall ordinarily be considered deductions which are definitely related to all income reasonably connected with the relevant broad product category (or categories) of the taxpayer and therefore allocable to all items of gross... | |
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... that findings may contribute unexpected benefits, and that the gross income derived from successful research and development must bear the cost of unsuccessful research and development. Expenditures for research and development which a taxpayer deducts... 