United States Code, 1976

United States Code, 1976

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(iii) Business credit increase amount For purposes of this paragraph, the term a€œ business credit increase amounta€ means the amount equal to the ... properly allocable (determined under the rules of section 38(d)) to the research credit determined under section 41(a). ... (E) Allocation of bonus depreciation amounts ( i) In general Subject to clauses (ii) and (iii), the taxpayer shall, at such time and in suchanbsp;...

Title:United States Code, 1976
Publisher:Government Printing Office - 1980


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