26 USC 41
§ 41 - Credit for increasing research activities
- § 41 - Credit for increasing research activities
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability
- Notes
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2022 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2005 Amendments
- Effective Date of 2004 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1991 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1982 Amendment
- Effective Date
- Savings Provision
- Special Rule for Elections Under Expired Provisions
- Special Rule for Credit Attributable to Suspension Periods
- Special Rules for Taxable Years Beginning Before Oct. 1, 1990, and Ending After Sept. 30, 1990
- Study and Report on Credit Provided by This Section
- Plan Amendments Not Required Until January 1, 1989
- New Section 41 Treated as Continuation of Old Section 44F
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