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title 26
Internal Revenue
chapter I
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
part 1
PART 1—INCOME TAXES
subjgrp 7
Research Credit—For Taxable Years Beginning Before January 1, 1990
Subjgrp 7. Research Credit—For Taxable Years Beginning Before January 1, 1990
§ 1.41-0A - Table of contents.
§ 1.41-3A - Base period research expense.