Business Taxes Board Memorandum Opinions in 1975

Appeal Name Date
TRW Inc.
RESEARCH AND DEVELOPMENT CONTRACT
PROTOTYPE
CUSTOM-MADE ITEM
TRUE OBJECT OF THE CONTRACT
Revenue and Taxation Code section 6007
Revenue and Taxation Code section 6051
Revenue and Taxation Code section 6094
Revenue and Taxation Code section 6244
Albers v. State Board of Equalization (1965) 237 Cal.App.2d 494
Alabama v. Thiokol Chemical Corp. (1970) 246 So.2d 447
(See also, California Code of Regulations, title 18, section 1501.1 regarding research and development contracts)
March 19, 1975