CFR›Title 26›Chapter I›Part 1›Subject Group Research Credit—For Taxable Years Beginning Before January 1, 1990 ContainsSections 1.41-0A–1.41-3ACorpusDaily eCFRDisplayed edition2026-10-19Last updated2026-10-19 Sections 1.41-0A § 1.41-0A Table of contents. 1.41-3A § 1.41-3A Base period research expense. Previous Regulations Applicable to Taxable Years Prior to December 30, 1996 Regulations Applicable to Taxable Years Prior to December 30, 1996 Next Rules for Computing Credit for Expenses of Work Incentive Programs Rules for Computing Credit for Expenses of Work Incentive Programs