Qualified research expenses definition

Qualified research expenses means qualified research expenses as defined in section 41(b) of the Internal Revenue Code [26 U.S.C. 41(b)], except it does not include expenses incurred for basic research conducted outside the state of North Dakota.

Qualified research expenses means qualified research

Qualified research expenses means qualified research expenses as defined in § 41 of the Internal

Examples of Qualified research expenses in a sentence

• However, the calculation will be different from the federal calculation in the following ways: ● Qualified research expenses will include only qualified researchexpenses for research conducted in Idaho; and● Aggregate gross receipts will include only Idaho gross receipts.

• Qualified research expenses are those that meet the four tests of: 1) permitted purpose (creating or improving a business component), 2) elimination of uncertainty about the development or improvement of a business component, second and third years to maximize the credit in the fourth year.

• Qualified research expenses are equal to the sum of in-house research expenses and contract research expenses for research conducted in Wisconsin.

• Amendments to HKFRS 10 and HKAS 28 “Sale or Contribution of Assets between an Investor and its Associate or Joint Venture” Amendments to HKAS 28: • The requirements on gains and losses resulting from transactions between an entity and its associate or joint venture have been amended to relate only to assets that do not constitute a business.

• Qualified research expenses “are limited to salaries and wages, supplies and contract1 research performed by third parties.” ( Bayer Corp.

More Definitions of Qualified research expenses

Qualified research expenses means (i) qualified research expenses and basic research payments as defined in section 41(b) and (e) of the Internal Revenue Code, except it does not include expenses incurred for qualified research or basic research conducted outside the state of Minnesota pursuant to section 41(d) and (e) of the Internal Revenue Code; and (ii) contributions to a nonprofit corporation established and operated pursuant to the provisions of chapter 317A for the purpose of promoting the establishment and expansion of business in this state, provided the contributions are invested by the nonprofit corporation for the purpose of providing funds for small, technologically innovative enterprises in Minnesota during the early stages of their development.

Qualified research expenses means qualified research expenses, as defined in section 41 of the federal Internal Revenue Code of 1986 (26 U.S.C. s.41), as in effect on June 30, 1992, in the fields of advanced computing, advanced materials, biotechnology, electronic device technology, information technology, life sciences, medical device technology, mobile communications technology, or renewable energy technology.

Qualified research expenses means qualified research expenses as defined in section 41(b) of the Internal Revenue Code [26

Qualified research expenses means the same as that term is defined in § 41 of the Internal Revenue

Qualified research expenses means that term as defined in section 41 of the internal revenue code.

Qualified research expenses means the same as that term is defined in Section 41(b), Internal Revenue Code, except that the term includes only:

Qualified research expenses means qualified research expenses and basic research payments as defined in section 41(b) and (e) of the Internal Revenue Code.