Navigate Research and Experimental Expenditures Guidance

Presented on October 24, 2023

Travis Riley, Partner, R&D Tax Credit Services
Josh Harbin, Senior Manager, R&D Tax Credit Services

The Department of Treasury and IRS released Notice 2023-63 on September 8, 2023, announcing plans to issue proposed regulations addressing the capitalization and amortization of specified research or experimental (SRE) expenditures under Internal Revenue Code (IRC) Section 174.

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