### Question
What is the definition of basic research?


### Answer
The definition of **basic research** is as follows in *26 U.S.C. § 41*:

> any original investigation for the advancement of scientific knowledge not having a specific commercial objective, except that such term shall not include—


(i) basic research conducted outside of the United States, and


(ii) basic research in the social sciences, arts, or humanities

#### Citation:
  - *26 U.S.C. § 41*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

