Regulacje i polityka gospodarcza · 2.12.1998

Credit for Increasing Research Activities

This document contains proposed regulations relating to the computation of the credit under section 41(c) and the definition of qualified research under section 41(d). The proposed regulations reflect changes to section 41 made by the Tax Reform Act of 1986, the Revenue Reconciliation Act of 1989, the Small Business Job Protection Act of 1996, and the Taxpayer Relief Act of 1997. The proposed regulations also provide certain technical amendments to the regulations.