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Research & Development (R&D) Activity
Showing 4 results found
  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | II. U.S. Business Enterprise R&D

    Definition

    1.174-2 Definition of research and development expenditures. (a) In general. (1) The term research or experimental expenditures , as used in section 174, means expenditures incurred in connection with the taxpayer’s trade or business which represent research and development costs in the experimen...

  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | V. R&D in National Accounts and Globalization Manuals

    Definition

    10.103 Intellectual property products include the results of research and development (R&D). Research and [experimental] development consists of the value of expenditures on creative work undertaken on a systematic basis in order to increase the stock of knowledge, including knowledge of man, cul...

  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | II. U.S. Business Enterprise R&D

    Description

    The Annual Business Survey (ABS) is the primary source of information on R&D for nonfarm, for-profit businesses operating in the United States with one to nine employees. For businesses with one or more employees, ABS also collects data on innovation, technology, intellectual property, business o...

  • Data Tables | Data Tables (Individual)

    Women, Minorities, and Persons with Disabilities in Science and Engineering: 2019 | Data

    Full-time S&E doctorate holders employed in 4-year colleges or universities, by sex, race/ethnicity, disability status, and refereed articles, books, and patents since 2003