Research Tax Credit

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Month: January 2001

Sec 1.41-8 Special rules for taxable years ending on or after January 3, 2001

January 31, 2001research tax creditR&D Tax Credit Code & Regsadmin

(a) Alternative incremental credit. At the election of the taxpayer, the credit determined under section 41(a)(1) equals the amount determined under section 41(c)(4). (b) Election—(1) In general. A taxpayer may elect to apply the provisions of the alternative incremental credit …

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Sec 1.41-3 Base amount for taxable years beginning on or after January 3, 2001

January 31, 2001research tax creditR&D Tax Credit Code & Regsadmin

(a) New taxpayers. If, with respect to any credit year, the taxpayer has not been in existence for any previous taxable year, the average annual gross receipts of the taxpayer for the four taxable years preceding the credit year shall …

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Sec 1.41-7 Special rules

January 3, 2001research tax creditR&D Tax Credit Code & Regsadmin

(a) Allocations—(1) Corporation making an election under subchapter S—(i) Pass-through, for taxable years beginning after December 31, 1982, in the case of an S corporation. In the case of an S corporation (as defined in section 1361) the amount of …

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Sec 1.41-6 Aggregation of expenditures

January 3, 2001research tax creditR&D Tax Credit Code & Regsadmin

(a) Controlled group of corporations; trades or businesses under common control—(1) In general. In determining the amount of research credit allowed with respect to a trade or business that at the end of its taxable year is a member of …

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Sec 1.41-5A Basic research for taxable years beginning before January 1, 1987

January 3, 2001research tax creditR&D Tax Credit Code & Regsadmin

(a) In general. The amount expended for basic research within the meaning of section 30(e) (before amended by the Tax Reform Act of 1986) equals the sum of money plus the taxpayer’s basis in tangible property (other than land) transferred …

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