Episode 22
The Mandatory Amortization of Section 174 Expenses: What CPAs Must Know
February 17, 202319m 23s
Audio is streamed directly from the publisher (mcdn.podbean.com) as published in their RSS feed. Play Podcasts does not host this file. Rights-holders can request removal through the copyright & takedown page.
Show Notes
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.