was intended to be useful in the development of a new or improved business component of the taxpayer, and ... Research did not qualify for the credit if substantially all of the activities related to style, taste, cosmetic, or seasonal design factorsanbsp;...
|Title||:||General Explanation of Tax Legislation Enacted in the 109th Congress, January 17, 2007|
|Author||:||United States. Congress. Joint Committee on Taxation|
|Publisher||:||Government Printing Office -|