CHAPTER NINE
Scientific Organizations
§ 9.1 Federal Tax Laws Definition of Science
§ 9.1 FEDERAL TAX LAWS DEFINITION OF SCIENCE
p. 258, n. 6. Insert following existing text:
The IRS held that a medical research organization engaged in a tissue specimen redistribution program was engaged in scientific activity because it involved “compiling experimentation data gathered from the residual tissue and assembling it into a useful central resource of effective targets for therapeutic intervention and indicators of unfavorable outcomes” (Priv. Ltr. Rul. 201114035).
§ 9.2 CONCEPT OF RESEARCH
p. 259, n. 14. Insert following existing text:
The IRS held that a medical research organization engaged in a tissue specimen redistribution program was engaged in scientific research because the activity consisted of “fundamental data gathering and analysis” (Priv. Ltr. Rul. 201114035).
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