Subchapter M - TAX CREDIT FOR CERTAIN RESEARCH AND DEVELOPMENT ACTIVITIES
- Section 171.651 - Definitions
- Section 171.652 - Eligibility for Credit
- Section 171.653 - Ineligibility for Credit for Certain Periods
- Section 171.654 - Amount of Credit
- Section 171.655 - Attribution of Expenses Following Transfer of Controlling Interest
- Section 171.656 - Combined Reporting
- Section 171.657 - Burden of Establishing Credit
- Section 171.658 - Limitations
- Section 171.659 - Carryforward
- Section 171.660 - Assignment Prohibited
- Section 171.661 - Application for Credit
- Section 171.662 - Rules
- Section 171.663 - Reporting of Estimates and Collection of Information
- Section 171.664 - Deposit of Certain Revenue
- Section 171.665 - Expiration