Delaware § 2072 Determination of qualified research and development expenses

Delaware Statutes

§ 2072 — Determination of qualified research and development expenses

Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 20 BUSINESS TAX CREDITS AND DEDUCTIONS·Subch. Credit for Research and Development Expenses

In prescribing standards for determining which qualified research and development expenses are considered Delaware qualified research and development expenses for purposes of computing the credit provided by this chapter, the Director may consider the location where the services are performed and other factors that the Director within the Director’s sound discretion reasonably determines are relevant for the determination.

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In prescribing standards for determining which qualified research and development expenses are considered Delaware qualified research and development expenses for purposes of computing the credit provided by this chapter, the Director may consider the location where the services are performed and other factors that the Director within the Director’s sound discretion reasonably determines are relevant for the determination.

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