A bill to amend the Internal Revenue Code of 1954 to treat deductions for research and experimental expenses attributable to activities conducted in the United States as allocable to income from sources within the United States.

openUnited States· United States Congress· EN

Introduced

23 June 1981

Last action

—

Status

Committee on Finance requested executive comment from OMB; Treasury Department.

Summary

Amends the Internal Revenue Code to treat amounts allowed as deductions for research and experimental expenditures attributable to activities conducted in the United States as allocable to income from sources within the United States and deductible from such income.

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Votes

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 23 June 1981
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/senate-bill/1410
Open data entity: https://api.congress.gov/v3/bill/97/s/1410