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Recent Developments Tinker with the Research Credit
Practical Tax Strategies (2001)
  • Annette M. Nellen, San Jose State University
A credit for increasing research and development expenditures was added to the federal income tax law in 1981. Since 1985, a pattern of expiration and reinstatement has existed for this credit. In December 1999, Congress extended the credit through June 30, 2004, but with some timing restrictions. The details of the extension of the credit are discussed, as well as some rulings of the past year that help to explain the meaning of "qualified research" and the types of expenditures that qualify for the credit. The final Section 41 regulations issued in December 2000 are summarized.
Publication Date
March, 2001
Publisher Statement
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Citation Information
Annette M. Nellen. "Recent Developments Tinker with the Research Credit" Practical Tax Strategies Vol. 66 Iss. 3 (2001)
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