R&D Tax Credit Code & Regs
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