“Qualified research” means research for which expenses may be treated as section 174 expenses. In addition, substantially all of the activities of the research must be elements of a process of experimentation relating to a new or improved function, performance, reliability, or quality. These tests to determine qualified research must be applied separately with respect [...]

“Qualified research” means research for which expenses may be treated as section 174 expenses. In addition, substantially all of the activities of the research must be elements of a process of experimentation relating to a new or improved function, performance, reliability, or quality. These tests to determine qualified research must be applied separately with respect [...]