On-Demand Webinar: Highlights of Newly Issued IRS Guidance on Section 174 R&E Capitalization

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

Meet the Presenters

Lynn M. Mucenski-Keck


New York, NY