federal_register: 95-30901
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 95-30901 | Allocation and Apportionment of Research and Experimental Expenditures | Rule | This document provides guidance concerning the allocation and apportionment of research and experimental expenditures for purposes of determining taxable income from sources within and without the United States. This document affects taxpayers that have income from United States and foreign sources and that have made expenditures for research and experimentation that the taxpayer deducts under section 174 of the Internal Revenue Code of 1986. | 1995-12-22 | 1995 | 12 | https://www.federalregister.gov/documents/1995/12/22/95-30901/allocation-and-apportionment-of-research-and-experimental-expenditures | https://www.govinfo.gov/content/pkg/FR-1995-12-22/pdf/95-30901.pdf | Treasury Department | 497 | This document provides guidance concerning the allocation and apportionment of research and experimental expenditures for purposes of determining taxable income from sources within and without the United States. This document affects taxpayers that... |