qualified organization base period amount
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified organization base period amount” means an amount equal to the sum of—
(A) the minimum basic research amount, plus
(B) the maintenance-of-effort amount.
Source
- 1994–present26 U.S.C. § 41Internal Revenue Code · Credit for increasing research activities · for purposes of this section