26 CFR 5c.44F-1

§ 5c.44F-1 Leases and qualified research expenses.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 5c.44F-1, § 5c.44F-1 Leases and qualified research expenses, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112457
Permanent ID: ys:prov:112457@1
SHA-256: 2483212dbe443adef120be43ca99898554f5417524405a9c2743df685b5ec15b

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Full text

For purposes of section 44F(b)(2)(A)(iii), the determination of whether any amount is paid or incurred to another person for the right to use personal property in the conduct of qualified research shall be made without regard to the characterization of the transaction as a lease under section 168(f)(8). See § 5c.168(f)(8)-1(b).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.