Section 174 of the Internal Revenue Code
GPTKB entity
Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the United States Internal Revenue Code
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:allows |
deduction of research and experimental expenditures
|
| gptkbp:amendedBy |
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
|
| gptkbp:appliesTo |
taxpayers incurring research and experimental costs
|
| gptkbp:citation |
26 U.S.C. § 174
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 174 of the Internal Revenue Code
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:previouslyAllowed |
immediate deduction of research expenditures (before 2022)
|
| gptkbp:relatedTo |
research and experimental expenditures
|
| gptkbp:requires |
capitalization and amortization of research expenditures (after 2021)
|
| gptkbp:startDate |
1954
|
| gptkbp:bfsParent |
gptkb:Title_VII:_Research_and_Experimentation
|
| gptkbp:bfsLayer |
7
|