> (a)In general > In the case of a taxpayer’s specified research or experimental expenditures for any taxable year—
So if you are not doing "research or experimental expenditures", all of the specifications in this section do not apply to you.
> (a)In general > In the case of a taxpayer’s specified research or experimental expenditures for any taxable year—
So if you are not doing "research or experimental expenditures", all of the specifications in this section do not apply to you.