Title: The research and experimentation tax credit and the allocation of research expenses under Internal Revenue Code section 861
Subtitle: hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Fourth Congress, first session, May 10, 1995.
Subjects: Research and development tax credit, United States. Internal Revenue Service, Law and legislation, Taxation, Industrial Research, United States, Federal aid to business research
Places: United States