Tax Code § 171.9206
A combined-group research credit must be claimed on the group’s combined report. An upper tier entity may also claim a lower-tier entity’s research credit, but only up to its ownership interest.
- Jurisdiction
- United States — Texas
- Instrument
- Code
- Version
- Undated source snapshot
- Language
- en
- Official source
- View official record ↗
combined reporting research credits
Statute overview
About this statute
This page preserves the statute’s identified version, provision structure, official source link, and stored legal text for reading and research.
Ask AI about this statute
Tax Code § 171.9206
Sign in to ask AI about this statute
Sign in to start authenticated, citation-grounded statute research.
Sign inLexChat organizes source-backed legal information for research. Verify amendments, commencement, and current legal force with the official publisher before relying on it.