Rev. Proc. 2023-11 Archives

Rev. Proc. 2023-11 and the Mandatory Amortization of Section 174 Expenses: What CPAs Must Know

by Capstan Tax Strategies | Jan 26, 2023 | Capstan News, Industry Alert

Rev. Proc. 2023-11 and the Mandatory Amortization of Section 174 Expenses: What CPAs Must Know By: Capstan Tax Strategies Summary 174 Research and Experimentation (“R&E”) Expenses paid or incurred in taxable years beginning after 12/31/2021 cannot be immediately...