[House Hearing, 104 Congress]
[From the U.S. Government Publishing Office]



 
            THE RESEARCH AND EXPERIMENTATION TAX 
             CREDIT AND THE ALLOCATION OF RESEARCH
             EXPENSES UNDER INTERNAL REVENUE CODE
             SECTION 861
=======================================================================





                                HEARING

                               before the

                        SUBCOMMITTEE ON OVERSIGHT

                                 of the

                     COMMITTEE ON WAYS AND MEANS

                        HOUSE OF REPRESENTATIVES

                      ONE HUNDRED FOURTH CONGRESS

                           FIRST SESSION

                               __________

                              MAY 10, 1995
                               __________

                              Serial 104-35

                               __________


Printed for the use of the Committee on Ways and Means









                 U.S. GOVERNMENT PRINTING OFFICE

20-296 CC              WASHINGTON : 1996
_________________________________________________________________
         For sale by the Government Printing Office
    Superintendent of Documents, Congressional Sales Office,
                     Washington, DC 20402
                       ISBN 0-16-052522-5





