domestic research or experimental expenditures
Defined in 1 place of the United States Code.
For purposes of this section, the term “domestic research or experimental expenditures” means research or experimental expenditures paid or incurred by the taxpayer in connection with the taxpayer’s trade or business other than such expenditures which are attributable to foreign research (within the meaning of section 41(d)(4)(F)).
Source
- 2026–present26 U.S.C. § 174AInternal Revenue Code · Domestic research or experimental expenditures · for purposes of this section