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Subchapter M. Tax Credit for Certain Research a...
Subchapter M. Tax Credit for Certain Research and Development Activities
Section 171.651. Definitions
Section 171.652. Eligibility for Credit
Section 171.653. Ineligibility for Credit for Certain Periods
Section 171.654. Amount of Credit
Section 171.655. Attribution of Expenses Following Transfer of Controlling Interest
Section 171.656. Combined Reporting
Section 171.657. Burden of Establishing Credit
Section 171.658. Limitations
Section 171.659. Carryforward
Section 171.660. Assignment Prohibited
Section 171.661. Application for Credit
Section 171.662. Rules
Section 171.663. Reporting of Estimates and Collection of Information
Section 171.664. Deposit of Certain Revenue
Section 171.665. Expiration