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23WA-0493: New Rules for Research & Experimentation Deduction: Section 174 (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Monday, April 17, 2023
1:00pm - 2:00pm Central Time
1 CPE (1 technical)  |  1 IRS CE

This program addresses the most recent developments impacting taxpayers incurring research and experimentation costs. Emphasis will be placed on compliance with the 2022 change in Section 174 Amortization of research and experimental expenditures.

Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Major subjects

  • Discussion of the impact of the Section 174 law change requiring capitalization of research and experimental costs.
  • Comparison of the Sec. 41 R&E credit to the Sec. 174 R&E deduction.
  • Financial accounting for R&E costs.
  • Required change of accounting method and Form 3115.
  • Revised treatment of software development costs.
  • Comprehensive case problems explaining implementation of the law changes.

Learning objective(s)

  • n/a

Who should take this program?

CPAs in public practice and industry seeking an update on the latest tax developments affecting research and experimental costs

Fees

Our records indicate you are a nonmember. If you register, you will be charged $39.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $39.00
checkmark Standard Nonmember Fee $39.00

More program information

Instructor Steven Dilley, PhD, CPA, JD
Location Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (1.0)
Level Intermediate
Format Group Internet Based
Sponsor Business Professionals' Network, Inc.
NASBA ID#: 107810
Prerequisites Prereq.  None
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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If you have questions about this event, please call us at 952-831-2707.