On September 8, 2023, the Department of Treasury (the Treasury) and the Internal Revenue Service (the IRS) released Notice 2023-63 (the Notice), which sets forth the Treasury and the IRS’s intent to ...
The following information has been prepared to provide guidance for tracking project activity and making the determination about which costs should be “capitalized” or “expensed”. Reference the ...
In early September, I published an article seeking guidance from the IRS on how to implement the new capitalization rules under IRC Section 174, which was effective on Jan. 1, 2022. Much to my ...
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