3 ms·
Yes, "For purposes of this section" meaning "Section 174", which is about: > (a)In general > In the case of a taxpayer’s specified research or experimental exp
by nicksergeant 3y ago
Yes, "For purposes of this section" meaning "Section 174", which is about:
> (a)In general
> In the case of a taxpayer’s specified research or experimental expenditures for any taxable year—
So if you are not doing "research or experimental expenditures", all of the specifications in this section do not apply to you.