### Question
How does the law define qualified research and experimental expenditures?


### Answer
Under *26 U.S.C. § 864*, **qualified research and experimental expenditures** is defined as:

> amounts which are research and experimental expenditures within the meaning of section 174

#### Citation:
  - *26 U.S.C. § 864*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART I-SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME**

