qualified research expenses

(1) Qualified research expenses The term “qualified research expenses” means the sum of the following amounts which are paid or incurred by the taxpayer during the taxable year in carrying on any trade or business of the taxpayer— (A) in-house research expenses, and (B) contract research expenses.

Source

26 USC § 41(b)(1)


Scoping language

None identified. Default scope is assumed to be the entire title.
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