Tax pros crunching R&D expenses must parse complex rules

Andrew Eisinger, A.J. Schiavone, Sophia Shah
4/16/2024

Even with recently issued IRS interim guidance and clarification, many businesses remain confused about capitalization and amortization requirements of research or experimental expenditures under Section 174 of the tax code.

Crowe specialists offer some clarification around Section 174 rule changes and the compliance implications in this article.*

* Originally published by Bloomberg on March 15, 2024. Reprinted with permission.

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Andrew Eisinger
Andrew Eisinger
Partner, Federal Tax Consulting Leader
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A.J. Schiavone
Partner, Tax
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Sophia Shah
Tax