References
- Forbes 24 April, 1995; 93
- Various publications by IRS including: Credit for increasing research activities Code section 41(a) (1) (B) 4350 Research and experimental expenditures Code section 174 (a) (1) Headline 93 TNT 238–21 Costs of developing generic drugs are not eligible for research credit
- Paraxel's Pharmaceutical R&D Statistical Sourcebook. Published by Paraxel International Corporation, Boston 1995