The IRS released Notice 2023-63 on Friday, September 8th, which provides guidance regarding the requirement to capitalize Section 174 research and experimental expenditures.
View On-Demand Webinar
This on-demand webinar includes a discussion highlighting the additional IRS guidance on software development, contract research, and the tax implications of disposing of, retiring, or abandoning Section 174 property.
View our on-demand webinar to:
- Better analyze the treatment of software development costs under Section 174
- Identify contract research agreements that could require Section 174 capitalization by the research provider
- Recognize the tax implications of disposing of, abandoning, or retiring Section 174 property
