 | 1967 - 958 páginas
...represent research and development costs in the experimental or laboratory sense. Unless otherwise prescribed by the Commission, the definition of the...However, the term includes the costs of obtaining 155 a patent, such as attorney's fees expended in making and perfecting a patent application. On the... | |
 | 1967 - 948 páginas
...represent research and development costs in the experimental or laboratory sense. Unless otherwise prescribed by the Commission, the definition of the...However, the term includes the costs of obtaining 155 a patent, such as attorney's fees expended In making and perfecting a patent application. On the... | |
 | 1991 - 648 páginas
...or business which represent research and development costs in the experimental or laboratory sense. The term includes generally all such costs incident...includes the costs of obtaining a patent, such as attorneys' fees expended in making and perfecting a patent application. On the other hand, the term... | |
 | 1966 - 658 páginas
...or business which represent research and development costs in the experimental or laboratory sense. The term includes generally all such costs incident...includes the costs of obtaining a patent, such as attorneys' fees expended in making and perfecting a patent application. On the other hand, the term... | |
 | 1970 - 750 páginas
...or business which represent research and development costs in the experimental or laboratory sense. The term includes generally all such costs incident...includes the costs of obtaining a patent, such as attorneys' fees expended in making and perfecting a patent application. On the other hand, the term... | |
 | 1971 - 1474 páginas
...or business which represent research and development costs in the experimental or laboratory sense. The term includes generally all such costs incident...includes the costs of obtaining a patent, such as attorneys' fees expended in making and perfecting a patent application. On the other hand, the term... | |
 | 1960 - 608 páginas
...improvement of already existing property of the type mentioned. Theterm does not include expenditures suchas those for the ordinary testing or inspection of materials...includes the costs of obtaining a patent, such as attorneys' fees expended in making and perfecting a patent application. On the other hand, the term... | |
 | United States. Congress. Senate. Commerce - 1966 - 412 páginas
..."research and experimental expenditures" contained in Internal Revenue Service Regulations, Section 1.174-2 or superseding revisions thereof, shall be...making and perfecting a patent application. On the either hand, the term does not include the costs of acquiring another's patent, model, production or... | |
 | 1967 - 682 páginas
...or business which represent research and development costs in the experimental or laboratory sense. The term includes generally all such costs incident...includes the costs of obtaining a patent, such as attorneys' fees expended in making and perfecting a patent application. On the other hand, the term... | |
 | 1981 - 446 páginas
...on such property. The regulations provide that qualifying research and experimental expenditures do not include expenditures "such as those for the ordinary...studies, consumer surveys, advertising, or promotions." Also, section 174 elections cannot be applied to costs of acquiring another person's patent, model,... | |
| |
The term includes generally all such costs incident to the development of an experimental or pilot model, a plant process, a product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned. 
