The research tax credit expired and generally does not apply to amounts paid or incurred after June 30, 1998. ... If a taxpayer both incurred qualified research expenditures and had gross receipts during each of at least three years from 1984anbsp;...
|Title||:||Congressional Record, V. 144, Pt. 19, October 19, 1998 to December 19, 1998|
|Publisher||:||Government Printing Office -|