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federal_register: 2014-16956

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2014-16956 Research Expenditures Rule This document contains final regulations to amend the definition of research and experimental expenditures under section 174 of the Internal Revenue Code (Code). In particular, these final regulations provide guidance on the treatment of amounts paid or incurred in connection with the development of tangible property, including pilot models. The final regulations will affect taxpayers engaged in research activities. 2014-07-21 2014 7 https://www.federalregister.gov/documents/2014/07/21/2014-16956/research-expenditures https://www.govinfo.gov/content/pkg/FR-2014-07-21/pdf/2014-16956.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations to amend the definition of research and experimental expenditures under section 174 of the Internal Revenue Code (Code). In particular, these final regulations provide guidance on the treatment of amounts paid...  

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