To amend the Internal Revenue Code of 1986 to resolve finally and permanently the application of the regulations under section 861 of such Code to research and experimental expenditures.
861-R&D Permanent Resolution Act of 1991 - Amends the Internal Revenue Code to make permanent the rules on the allocation of research and experimental expenditures. (Currently, such rules expire on August 1, 1991.)
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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