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.
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.