A bill to amend the Internal Revenue Code of 1954 to make the credit for increasing research activities permanent, and for other purposes.
Long-Range Research and Development Tax Planning Act of 1982 - Amends the Internal Revenue Code to make permanent the income tax credit for increased research activities.
Requires the allocation of all expenditures made for research and experimentation conducted in the United States to United States source income, for income tax purposes.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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