Rev. Rul. 85-186, 1985-2 C.B. 84

Research and experimental expendi­tures. Research or experimental costs previously deducted pursuant to sec­tion 174(a) of the Code are not sub­ject to recapture upon the subse­quent sale of the resulting technology. Rev. Rul. 72-528 revoked. Rev. Rul. 85-186 ISSUE Whether “tax benefit” recapture as ordinary income of research or experi­mental expenditures previously de­ducted pursuant to section […]