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IRSNonrulemakingIRS-2023-0040

Guidance on Amortization of Specified Research or Experimental Expenditures under Section 174 (Notice 2023-63)

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National Association of Manufacturers (NAM) filings
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National Association of Manufacturers (NAM) filed 1 comment on this docket between Nov 24, 2023 and Nov 24, 2023. 80 other organizations filed here. The comment window closed 977d ago.

What National Association of Manufacturers (NAM) filed (1)

Nov 24, 2023· Comment from National Association of Manufacturers· IRS-2023-0040-0367

Filed on regulations.gov — full text not in the inline record.

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Abstract

This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue proposed regulations (forthcoming proposed regulations) addressing (1) the capitalization and amortization of specified research or experimental (SRE) expenditures under § 174 of the Internal Revenue Code (Code) , as amended by Public Law 115-97, 131 Stat. 2054 (Dec. 22, 2017), commonly referred to as the Tax Cuts and Jobs Act (TCJA), (2) the treatment of SRE expenditures under § 460, and (3) the application of § 482 to cost sharing arrangements involving SRE expenditures.

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