purposes of chapter 1 of the Internal Revenue Code of 1986 and shall not be deductible under the Internal Revenue Code of 1986. ... 2510 At the appropriate place, insert the following: SECTION L PERMANENT EXTENSION OF RESEARCH CREDIT. ... which the aggregate qualified research expenses of the taxpayer for taxable years beginning in the base period is of the aggregate gross receipts of theanbsp;...
|Title||:||Congressional Record: Proceedings and Debates of the 107th Congress Second Session: Vol.144 Par 8t|
|Publisher||:||Government Printing Office -|