{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s41/b/3/A","label":"contract research expenses","definition":"The term “contract research expenses” means 65 percent of any amount paid or incurred by the taxpayer to any person (other than an employee of the taxpayer) for qualified research.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}