Research did not qualify for the credit if it was conducted outside the United States, Puerto Rico, or any U.S. possession. ... the base amount equals one percent of the taxpayera#39;s average gross receipts for the four preceding years) but do notanbsp;...
|Title||:||Congressional Record, V. 152, Pt. 6, May 8, 2006 to May 17, 2006|
|Publisher||:||Government Printing Office -|