Proposed Regs on Research Expenses Proposed regulations - TopicsExpress

Proposed Regs on Research Expenses Proposed regulations (REG-124148-05) have been released to amend the definition of research and experimental expenditures under §174. In particular, these proposed regulations provide guidance on the treatment of amounts paid or incurred in connection with the development of tangible property, including pilot models. The regulations will affect taxpayers engaged in research activities

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