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3.1 – IRC Section 41

Here’s the backbone of the R&D Credit:

IRC § 41(a) – General rule.

IRC § 41(b) – Qualified Research Expenses

IRC § 41(c) – Base amount

IRC § 41(d) – Qualified research defined

IRC § 41(e) – Credit allowable with respect to certain payments to qualified organizations for basic research

IRC § 41(f) – Special rules

IRC § 41(g) – Special rule for pass-thru of credit

IRC § 41(h) – Termination

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