Sec. 5002. Exclusion of research income limited to publicly available research
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/bill/115/hr/1/rh/section-5002A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 512(b)(9) 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, 2017.