SECTION 3. DEFINITIONS

.01 Basic research, for purposes of § 141 of the Code, means any original investigation for the advancement of scientific knowledge not having a specific commercial objective. For example, product testing supporting the trade or business of a specific nongovernmental person is not treated as basic research.

26 CFR 1.141–3: Definition of private business use. (Also: §§ 103, 141,145; 1.141–3, 1.145–2.)

Rev. Proc. 2007–47