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26 CFR § 1.174 Research and Experimental Expenditures

Here’s how this section is organized:

TABLE OF CONTENTS

§ 1.174–1 Research and experimental expenditures; in general

§ 1.174–2 Definition of research and experimental expenditures
(a) In general.
(b) Certain expenditures with respect to land and other property.
(c) Exploration expenditures.

§ 1.174–3 Treatment as expenses
 (a) In general.
(b) Adoption and change of method.
(1) Adoption without consent.
(2) Adoption with consent.
(3) Change of method.
(4) Special rules.

§ 1.174–4 Treatment as deferred expenses
(a) In general.
(b) Election and change of method.
(1) Election.
(2) Change to a different method or period.
(3) Special rules.

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