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, 1984
U.S. Government Printing Office, 1985 - 972 lappuses
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activities additional allowance amount applied areas Association base basic research believe benefits budget capital cent Chairman changes claimed Committee companies competitive Congress continue corporate cost countries deduction definition depreciation dollar economic effect efforts electronics eligible encourage engineering equipment estimates example existing expenses federal firms funds future growth high technology impact important improved incentive income increase incremental indicated industry innovation International investment less limited major manufacturing Means million operations percent period permanent planning present projects proposed qualified question R&D credit R&D expenditures R&D spending R&D tax credit RANGEL reason reduce reported represent research and development research and experimentation response result Science Senate significant specific statement Subcommittee substantial survey Table taxpayers tion Treasury types United
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.