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Section 44-32-1. - Elective deduction against allocated entire net income. - § 44-32-1. Elective deduction against allocated entire net income. (a)...
Section 44-32-2. - Credit for research and development property acquired, constructed, or reconstructed or erected after July 1, 1994. - § 44-32-2. Credit for research and development property acquired, constructed,...
Section 44-32-3. - Credit for qualified research expenses. - § 44-32-3. Credit for qualified research expenses. (a) A taxpayer...