Additional IRS Guidance Surrounding 174 R&E Capitalization Requirements
Withum
OCTOBER 11, 2023
Even though the Notice only provides a short window to adjust a 2022 tax return, it could be worth the time and effort if the cash tax savings are significant. If the capitalization of IRC §174 research and experimental expenditures is also pushed to 2026, the stage will be set for significant federal income tax reform.
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