III. EXTENSIONS OF CERTAIN EXPIRING PROVISIONS A. Extension of the Research Credit (sec. 301 of the Act and sec. 41 of the Code) Present and Prior Law Section 41 provided a research tax credited equal to 20 percent of the amount byanbsp;...
|Title||:||General Explanation of Tax Legislation Enacted in the 108th Congress|
|Publisher||:||Government Printing Office - 2005|