23WA-2018: New Rules for Research & Experimentation Deduction: Section 174 (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Tuesday, June 13, 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
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Discussion of the impact of the Section 174 law change requiring capitalization of research and experimental costs.
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Comparison of the Sec. 41 R&E credit to the Sec. 174 R&E deduction.
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Financial accounting for R&E costs.
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Required change of accounting method and Form 3115.
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Revised treatment of software development costs.
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Comprehensive case problems explaining implementation of the law changes.
Learning objective(s)
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
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