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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additional after-tax cost allow amount applied research assets Association automotive B-index base period benefit-cost ratio benefits budget capital capital cost allowance carryback cent Chairman RANGEL changes claimed the credit Committee companies competitive Compustat Congress corporate tax countries deduction definition of qualified depreciation dollar economic Edwin Mansfield effect electronics enacted engineering equipment expenses Fabricated metals federal firms funding growth Hewlett-Packard impact improved increase incremental innovation 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 research activities research and development research and experimentation research expenditures result revenue Science section 174 semiconductor specific statement Subcommittee subsidy substantial Table tax incentives tax liabilities tax policy tax rate taxpayers tentative credit tion Treasury
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