Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 20 - TAX CREDITS/DEDUCTIONS
Part 14 - Research and Development Property Credit (280-RICR-20-20-14)
Section 280-RICR-20-20-14.9 - Federal References
Universal Citation: 280 RI Code of Rules 20 20 14.9
Current through September 18, 2024
For the purpose of determining the basis of qualifying property, the carryover of credit and of the recapture of the credit, pertinent portions of the Internal Revenue Code and regulations thereunder, including provisions applicable to corporations, Subchapter S corporations, estates and trusts, and partnerships are deemed adopted to the extent not inconsistent with this regulation and Rhode Island law.
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