Research Tax Credit

• I.R.C. § 41 - Credit for increasing research activities
• Treas. Reg. § 1.41-1 - Credit for increasing research activities
• Treas. Reg. § 1.41-2 - Qualified research expenses
• Treas. Reg. § 1.41-3 - Base amount for taxable years beginning on or after January 3, 2001
• Treas. Reg. § 1.41-4 - Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003
• Treas. Reg. § 1.41-4A - Qualified research for taxable years beginning before January 1, 1986
• Treas. Reg. § 1.41-5 - Basic research for taxable years beginning after December 31, 1986. (Reserved)
• Treas. Reg. § 1.41-5A - Basic research for taxable years beginning before January 1, 1987
• Treas. Reg. § 1.41-6 - Aggregation of expenditures
• Treas. Reg. § 1.41-7 - Special rules
• Treas. Reg. § 1.41-8 - Special rules for taxable years ending on or after January 3, 2001

Research Tax Deduction

• I.R.C. § 174 - Research and experimental expenditures
• Treas. Reg. § 1.174-1 - Research and experimental expenditures; in general
• Treas. Reg. § 1.174-2 - Definition of research and experimental expenditures
• Treas. Reg. § 1.174-3 - Treatment as expenses
• Treas. Reg. § 1.174-4 - Treatment as deferred expenses