Sec. 1.41-5 Basic research for taxable years beginning after December 31, 1986. [Reserved]
[T.D. 8251, 54 FR 21204, May 17, 1989. Redesignated fr. Sec. 1.41-6, and amended by T.D. 8930, 66 FR 280-296, Jan. 3, 2001.]
Sec. 1.41-5 Basic research for taxable years beginning after December 31, 1986. [Reserved]
[T.D. 8251, 54 FR 21204, May 17, 1989. Redesignated fr. Sec. 1.41-6, and amended by T.D. 8930, 66 FR 280-296, Jan. 3, 2001.]