26 CFR · Internal Revenue
§ 5c.44F-1 — Leases and qualified research expenses.
26 CFR § 5c.44F-1
TitleTitle 26: Internal RevenuePartPart 5c: Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 5c.44F-1 (Leases and qualified research expenses.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 5c.44F-1 (2026).
Text
§ 5c.44F-1 Leases and qualified research expenses.
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).
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26 C.F.R. § 5c.44F-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/5c/5c.44F-1.