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United States · Bill · HR

H.R. 1359 (99th)

A bill to make permanent the allocation under section 861 of the Internal Revenue Code of 1954 of research and experimental expenditures.

referredUnited States· United States Congress· EN

Introduced

28 February 1985

Last action

Status

Referred to House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Amends the Tax Reform Act of 1984 to make permanent the rules relating to the allocation of research and experimental expenditures for purposes of determining income from sources within the United States.

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Documents

1 official file

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Sources

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