26 U.S.C. § 44F
Renumbered § 30]
[renumbered]
Notes of Decisions
Cited in 4
cases, 1991–2015 · leading case: Fairchild Industries, Incorporated v. United States
Fairchild Industries, Incorporated v. United States (1996)
“§ 44F(a); 26 U.S.C. § 44F(a). Section 44F(d) defines “qualified research”: QUALIFIED RESEARCH—For purposes of this section the term “qualified research” has the same meaning as the term research or experimental has under section 174, except that such term shall not include— (1)…”
Geosyntec Consultants, Inc. v. United States (2015)
“241 (originally codified at 26 U.S.C. § 44F). The research tax credit was redesignated as § 30 by the Deficit Reduction Act of 1984, Pub.”
United Stationers, Inc. v. United States (1997)
“Initially, the credit for increasing research activities was enacted as 26 U.S.C. § 44F, then redesignated § 30, and finally, changed to § 41.”
Yellow Freight System, Inc. v. United States (1991)
“Believing that these wage expenditures qualified for a tax credit as research expenses under 26 U.S.C. § 44F (“§ 44F”), plaintiff filed a claim for tax refunds for both 1983 and 1984.”
— 26 U.S.C. § 44F(a) — 1 case
Fairchild Industries, Incorporated v. United States (1996)
“§ 44F(a); 26 U.S.C. § 44F(a). Section 44F(d) defines “qualified research”: QUALIFIED RESEARCH—For purposes of this section the term “qualified research” has the same meaning as the term research or experimental has under section 174, except that such term shall not include— (1)…”
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