Qualified research definition
Qualified research means qualified research as defined in section 41(d) of the Internal Revenue Code [26 U.S.C. 41(d)], except it does not include research conducted outside the state of North Dakota.
Qualified research means qualified research as defined in section 41(d) of the Internal Revenue Code, except that the term does not include qualified research conducted outside the state of Minnesota.
Qualified research means the systematic investigative process that is undertaken for the purpose of discovering information. The term "qualified research" does not include research conducted outside the State of Mississippi or research to the extent funded by any grant, contract or otherwise by another person or governmental entity.
More Definitions of Qualified research
Qualified research means qualified research as defined in section 41(d) of the I.R.C.
Qualified research means the same as that term is defined in Section 41(d), Internal Revenue Code, except that the term includes only qualified research conducted in this state.
Qualified research means the same as defined in section 235-7.3.
Qualified research means research:
Qualified research defined in IRC section 41(d), means research, the costs of which may be treated as expenses under IRC section 174. The research must be undertaken for the purpose of discovering information that is technological in nature, and its application must be intended for use in developing a new or improved business component of the taxpayer.
Qualified research means qualified research as defined under IRC § 41(d)(1). Exception: On and after July 2, 2013, the term includes qualified research that is funded by a member of a combined group for another member of a combined group. See Part II for additional information on the definition of "qualified research".
Qualified research means "qualified