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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 5004

Sec. 5004. Exclusion of research income limited to publicly available research

33 words·~1 min read·/bill/113/hr/1/ih/section-5004

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(9)of section 512(b) is amended by striking from research and inserting from such research . The amendments made by this section shall apply to taxable years beginning after December 31, 2014.
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