§ 174(b)

foreign research or experimental expenditures

UNDECIDED

0 of 2 settled

  1. 1

    § 174(b)

    ALL OF
    “research or experimental expenditures” Opening words
    “paid or incurred by the taxpayer during such taxable year in connection with the taxpayer’s trade or business”
    “attributable to foreign research (within the meaning of section 41(d)(4)(F))” needs Step 2 Not qualified research UNDECIDED
  2. 2

    § 41(d)(4)(F)

    Not qualified research

    ALL OF
    “Any research conducted outside the United States, the Commonwealth of Puerto Rico, or any possession of the United States.”