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The Mandatory Amortization of Section 174 Expenses: What CPAs Must Know

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Manage episode 463723392 series 3643026
Content provided by Capstan Tax Strategies. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Capstan Tax Strategies or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://ppacc.player.fm/legal.

Capstan R&D Tax Credit experts Lindsey King and Carly Coker return to the pod to discuss the implications of Sec. 174 amortization.

  1. Interplay Between Sec. 174 and Sec. 41

  2. The Way We Were (i.e. Sec. 174 treatment before TY 2022)

  3. The Current Situation

  4. Rev. Proc. 2023-11 and What Makes it Taxpayer-Friendly

  5. The Impact of Mandatory Amortization

  6. What the IRS Will Be Looking For

  7. 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.

  continue reading

44 episodes

Artwork
iconShare
 
Manage episode 463723392 series 3643026
Content provided by Capstan Tax Strategies. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Capstan Tax Strategies or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://ppacc.player.fm/legal.

Capstan R&D Tax Credit experts Lindsey King and Carly Coker return to the pod to discuss the implications of Sec. 174 amortization.

  1. Interplay Between Sec. 174 and Sec. 41

  2. The Way We Were (i.e. Sec. 174 treatment before TY 2022)

  3. The Current Situation

  4. Rev. Proc. 2023-11 and What Makes it Taxpayer-Friendly

  5. The Impact of Mandatory Amortization

  6. What the IRS Will Be Looking For

  7. 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.

  continue reading

44 episodes

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