26 U.S.C. 174: Amortization of research and experimental expenditures

2017

• Pub. L. 115–97 amended section generally. Prior to amendment, section consisted of subsecs. (a) to (f) relating to treatment of research and experimental expenditures as expenses, amortization of certain research and experimental expenditures, expenditure for the acquisition or improvement of land … Law text

2014

• Pub. L. 113–295, §221(a)(31), amended subpar. (A) generally. Prior to amendment, text read as follows: "A taxpayer may, without the consent of the Secretary, adopt the method provided in this subsection for his first taxable year— Law text · (a)
• Pub. L. 113–295, §221(a)(32), struck out "beginning after December 31, 1953" after "for any taxable year". Law text · (b)

1989

• Pub. L. 101–239 added subsec. (e) and redesignated former subsec. (e) as (f). · (e), (f)

1988

• Pub. L. 100–647 substituted "section 59(e)" for "section 59(d)". · (e)

1986

• Pub. L. 99–514 substituted "section 59(d)" for "section 58(i)". · (e)

1982

• Pub. L. 97–248, §201(d)(9)(B), substituted "Cross references" for "Cross reference" in heading, designated existing provisions as par. (1), and added par. (2). · (e)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (a)
• Pub. L. 94–455, §1901(a)(30), substituted "August 16, 1954" for "the date on which this title is enacted" after "ends after". · (a)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (a), (b), (2)