The Mandatory Amortization of Section 174 Expenses: What CPAs Must Know
Manage episode 463723392 series 3643026
Capstan R&D Tax Credit experts Lindsey King and Carly Coker return to the pod to discuss the implications of Sec. 174 amortization.
Interplay Between Sec. 174 and Sec. 41
The Way We Were (i.e. Sec. 174 treatment before TY 2022)
The Current Situation
Rev. Proc. 2023-11 and What Makes it Taxpayer-Friendly
The Impact of Mandatory Amortization
What the IRS Will Be Looking For
The R&D Tax Credit as a Mitigating Factor
If your clients take the R&D Tax Credit and/or have Sec. 174 Expenses, this episode is a MUST LISTEN.
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