There's a very important clause immediately before that though: "For purposes of this section". Also the parent clause says: "In the case of a taxpayer’s speci

There's a very important clause immediately before that though: "For purposes of this section". Also the parent clause says: "In the case of a taxpayer’s specified research or experimental expenditures for any taxable year—" So just don't specify the expenditures as research or experimental if you don't want this section to apply.