Sec 1.41-4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003

(a) Qualified research—(1) General rule. Research activities related to the development or improvement of a business component constitute qualified research only if the research activities meet all of the requirements of section 41(d)(1) and this section, and are not otherwise excluded under section 41(d)(3)(B) or (d)(4), or this section. (2) Requirements of section 41(d)(1). Research […]