Am I to understand from the example that in the simplistic case of a single employee C corp in the field of software, one cannot deduct the full salary of the o

Am I to understand from the example that in the simplistic case of a single employee C corp in the field of software, one cannot deduct the full salary of the one and only employee if any of the employee's time is spent working on future initiatives (i.e. "research")? If so, does this still apply to companies operating on a cash basis?