Additional IRS Guidance Surrounding 174 R&E Capitalization Requirements
Withum
OCTOBER 11, 2023
Planning and advocating Congressional leaders for IRC §174 immediate expensing should continue to be a top priority for all businesses conducting R&E. Even more of the TCJA provisions expire in 2026, including the elimination of the pass-through (199A) deduction and an increase in the top individual income tax rates to 39.6%.
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