In the Omnibus Budget Reconciliation Act of 1990, Congress extended the research credit through December 31, 1991. The credit was subsequently extended to June 30, 1992, in the Tax Extension Act of 1991. Most recently, the Omnibusanbsp;...
|Title||:||The research and experimentation tax credit and the allocation of research expenses under internal revenue code section 861|
|Author||:||United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight|
|Publisher||:||Government Printing Office - 1996|