A bill to amend the Internal Revenue Code of 1954 to provide that research and experimental expenditures in connection with a patent may be amortized for any period of not less than 60 months.
Patent Depreciation Act - Amends the Internal Revenue Code to provide that research and experimental expenditures in connection with a patent may be amortized for any period of not less than 60 months.
Referred to Senate Committee on Finance.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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