to be subject to the alternative incremental research credit regime for its first taxable year beginning after June 30, 1996, ... The research tax credit is extended for 31 months a i.e., generally for the period June 1, 1997, through December 31, anbsp;...
|Title||:||Taxpayer Relief Act of 1997|
|Author||:||United States. Congress, CCH Incorporated, Commerce Clearing House|