26 USC 174
§ 174 - Amortization of research and experimental expenditures
- § 174 - Amortization of research and experimental expenditures
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2017 Amendment; Applicability of Change in Method of Accounting
- Effective Date of 2014 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1982 Amendment
- Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States
- Allocation or Apportionment to Sources Within United States of Research and Experimental Expenditures Paid or Incurred for Research Activities Conducted in United States; 2-Year Program
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