Clause (iii) shall not apply to any amount to the extent that the taxpayer (or any person with whom the taxpayer must aggregate expenditures under subsection (f)(1)) receives or accrues any amount from any other person for the right to use substantially identical personal property.
If substantially all of the services performed by an individual for the taxpayer during the taxable year consists of services meeting the requirements of clause (i) or (ii), the term qualified services means all of the services performed by such individual for the taxpayer during the taxable year.
for qualified research which is energy research, subparagraph (A) shall be applied by substituting 100 percent for 65 percent.
Such term does not include any activity described in paragraph (4).
for grants to, or contracts for basic research with, an organization described in subparagraph (A).
The regulations prescribed under this subparagraph shall be based on principles similar to the principles which apply in the case of subparagraph (A).
then, for purposes of applying this section for any taxable year ending after such disposition, the amount of qualified research expenses paid or incurred by the taxpayer during periods before such disposition shall be decreased by so much of such expenses as is attributable to the portion of such trade or business or separate unit disposed of by the taxpayer, and the gross receipts of the taxpayer for such periods shall be decreased by so much of the gross receipts as is attributable to such portion.
the amount determined under subsection (a) for any taxable year shall not exceed an amount (separately computed with respect to such persons interest in such trade or business or entity) equal to the amount of tax attributable to that portion of a persons taxable income which is allocable or apportionable to the persons interest in such trade or business or entity. If the amount determined under subsection (a) for any taxable year exceeds the limitation of the preceding sentence, such amount may be carried to other taxable years under the rules of section 39; except that the limitation of the preceding sentence shall be taken into account in lieu of the limitation of section 38 (c) in applying section 39.