Part 12 - Elective Deduction for New Research and Development Facilities (280-RICR-20-20-12)
- Section 280-RICR-20-20-12.1 - General
- Section 280-RICR-20-20-12.2 - Time and Scope of Election
- Section 280-RICR-20-20-12.3 - Deduction Allowed
- Section 280-RICR-20-20-12.4 - Definitions
- Section 280-RICR-20-20-12.5 - Depreciation not Allowed
- Section 280-RICR-20-20-12.6 - Leased Property
- Section 280-RICR-20-20-12.7 - Recomputation
- Section 280-RICR-20-20-12.8 - Property Ceasing to Qualify
- Section 280-RICR-20-20-12.9 - Transaction in which Recomputation is not Required
- Section 280-RICR-20-20-12.10 - Non-recognized Gain or Loss
- Section 280-RICR-20-20-12.11 - Sale of Qualified Property