1. Regulations
  2. title 26
  3. chapter I
  4. part 1
  5. subjgrp 6
  6. § 1.41-5

View all text of Subjgrp 6 [§ 1.38-1 - § 1.44B-1]

§ 1.41-5 - Basic research for taxable years beginning after December 31, 1986. [Reserved]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.

CITE AS: 26 CFR 1.41-5